1990 (2) TMI 190

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..... spondent. [Order per : Jayaraman, Member (T)]. - All the aforesaid four appeals are directed against the orders of the Collector of Customs Central Excise (Appeals), Bombay noted against each above. These appeals have been filed by the department against the orders of the Collector (Appeals) setting aside the orders of the Assistant Collector confirming the demand for recovery of MODVAT .....

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..... ing the material period when the time limit was not prescribed, has to be read alongwith the statutory provision of Section 11A of the Central Excises and Salt Act and the time limit under Section 11A cannot be ignored. One of the arguments put forth in the appeal memorandum is that if it was the intention of the Govt. to apply the time limit under Sec. 11A of the Act they could have simply mentio .....

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..... Return as laid down in Section 11A. The argument of the department that the subsequent amendment of Rule 57-I did not adopt the time limit under Sec. 11 A and hence when the time limit was not prescribed under Rule 57-I, there was no necessity to have re-course to Sec. 11A does not have merits, mainly because of the fact that Rule 57-I contemplates recovery of MODVAT credit. The moment the credit .....

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