9911796707
TMI Blog1998 (1) TMI 255X X X X Extracts X X X X X X X X Extracts X X X X ..... nd 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 of the assessee or contained in the final produc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce 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 India Ltd. v. C.C.E. - 1997 (94) E.L.T. 302 it held that Modv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er 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 of six months prior to 12-12-1991. In effect he has reckoned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld 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 within the four corners of law and in the Allahabad High Court judgm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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