1999 (3) TMI 209

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..... -9-1991 to the assessee, the respondent to this appeal, proposing recovery of Modvat credit taken of the duties paid on inputs in June and July, 1991 on the ground that the inputs were not included in the declaration filed by the assessee under Rule 57G. The Assistant Collector did not accept the contention of the assessee that inputs were declared, and that the demand was barred by limitation. He .....

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..... correct, it would follow that the notice has been issued within six months from the date of taking credit and is therefore in time. The Collector (Appeals) gave no reason for this view that the Asstt. Collector has considered the date on which credit was utilized by the respondent for paying duty. Apart from this, it is not possible to see how these dates would have been known. When a credit entry .....

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