2004 (4) TMI 190

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....It is found:- a.         Commissioner (Appeal) found and observed that the assessee had availed the 10% credit reversed when goods were sent a job work but were recovered after a period of 180 days and the fact of receipt and despatch being well documented, the dispute about the time period and the delay before 180 days would only be an infirmity but it s....

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....sp;    The period of sixty days or such extended period as the Assistant Commissioner of Central Excise may allow in this behalf was substituted with the term  "within one hundred & eighty days" vide Notification No. 15/98-C.E.(15) dated 2-6-1998 in sub-rule 57F(4) and 57F(11).   Therefore, the discretion vested in the officers to extend the time limit by this substit....