1998 (10) TMI 143 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled that the date of taking credit is the relevant date for computing the limitation period of six months for recovery of erroneous credit under Rule 57-I of the Central Excise Rules, 1944. The Tribunal allowed the application and directed the Assistant Collector to re-determine the demand within six months from the date of taking credit.