1993 (1) TMI 174

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..... r in appeal bearing No. V-2(19)1538/82/15016 dated 26-12-1985. The facts of the case are that the respondents availed of proforma credit in respect of certain inputs and the said proforma credit is alleged to be irregular and in the adjudication proceedings held by the Asstt. Collector a credit of Rs. 1403.57 availed of in respect of the said input was ordered to be reversed under Rule 56A(5) of t .....

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..... for the following reasons. 2 When there is no dispute that the inputs have been received under D-3 declaration and the officer was verified the declaration, it cannot be said that any material fact has been suppressed. Moreover, the availment of credit and utilisation thereof without gate pass are also reflected in the RT 12 returns. Hence, the extended time limit will not be available. I, the .....

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