Adjudication of demands issued in terms of Rule 57 (I) (1) of Central Excise Rules, 1944 - Clarification regarding.

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..... India Central Board of Excise Customs New Delhi Subject : Adjudication of demands issued in terms of Rule 57 (I) (1) of Central Excise Rules, 1944 - Clarification regarding. Rule 571 has been amended vide Notification No. 28/88-CE (NT), dated 10-6-88 to provide for a time limit similar to that available under Rule 56A (5) (vi) for recovering Modvat Credit wrongly availed by an ass .....

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..... notices under Rule 57I for wrong availment of Modvat Credit due to suppression of facts, wilful misstatements collusion etc. invoking 5 years period should be issued and decided by the collectors only. In all other cases of wrong availment of Modvat credit, respective adjudicating officers should issue and decide the show cause notice. The above instructions may be brought to the notice of the f .....

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