TaxTMI 
TaxTMI 
1998 (1) TMI 255
X X X X Extracts X X X X
X X X X Extracts X X X X
..... [Order]. - These two appeals viz. E/652/92 and E/855/92 have been filed by the assessee as well as the department against the decision of the Collector of Central Excise (Appeals) Ahmedabad, made in Order-in-Appeal No. KVV/407/92-BRD whereunder he confirmed the order of the Assistant Collector who by his order dated 10-2-1992 disallowed Modvat credit for the inputs which were lying in balance....
X X X X Extracts X X X X
X X X X Extracts X X X X
....emand and in appeal Collector (Appeals) held that since the Show Cause Notice was issued on 12-12-1991 the credit of duty can be claimed for the period of six months from the date of such credits. Hence the appeals by the department as well as the assessee. 3. It has been brought to my notice by both parties that by the judgment of the Allahabad High Court in the case of Super Cassettes Indi....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ule 57-I as it then stood. It states inter alia that the proper officer may within six months from the date of such credit shall serve the notice on the manufacturer. Here the notice has been issued on 12-12-1991 claiming for the disputed period from July, 1991 to November, 1991. The Collector has held that it is barred by limitation as the credit of duty could be claimed that only for the period ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....from the date of such credits. 5. One point to be noted would be the effect of the Ahmedabad High Court. No doubt the ld. [single] Judge of the Allahabad High Court in the above case has referred in the earlier portion of the judgment has stated that there is unjust enrichment. But even then can the department claim in the same beyond the period of limitation? All authorities have to act wit....