2007 (3) TMI 573

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..... r the Respondent. [Order]. In this case, the respondent availed credit in their RG23A Part-II on 31-1-2000 on the basis of invoice no. 117 dated 31-7-1999. The adjudicating authority disallowed credit on the ground that the credit was taken after lapse of six months from the date of issue of invoice, in violation of proviso to Rule 57G(5) of erstwhile Central Excise Rules, 1944. The Comm .....

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..... ssue of any document . Section 9 of the General Clauses Act, 1897 stipulates that ordinarily in computing time, the first day is to be excluded and to include the last. In this case, the date of invoice is to be excluded while computing the period of six months. So, I do not find any reasons to interfere (sic) (with) the order of the Commissioner (Appeals). Accordingly, the appeal filed by the R .....

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