SAI GALVANIZERS & Vs. COMMISSIONER OF CENTRAL EXCISE,

JUDGEMENT

(1.) THE issue involved in this case is whether a notice can be issued after expiry of six months for reversing the modvat credit which was wrongly availed and issued under Rule 571 of the modvat Rules.The issue has been settled by judgment of the Single Member of the Tribunal (Justice U.L. Bhat, President) in the case of Collector of Central Excise Merrut Vs.Majestic Auto Ltd.[1997 (93) ELT 534 (Tribunal)] this has been echoed by the judgment of the Supreme Court in CCE, Jaipur Vs. Raghuvar(India)Ltd.[2000(90)ECR 414(SC)]. I therefore set aside the impugned order and hold that the show cause notice is beyond the time fixed under the statute, appeal has to be allowed setting aside the impugned orders. (Pronounced in Court)