R. Jayaraman, Member (T)

1. All the aforesaid four appeals are directed against the orders of the Collector of Customs & Central Excise (Appeals), Bombay noted against each above. These appeals have been filed by the department against the orders of the Collector (Appeals) setting aside the orders of the Assistant Collector confirming the demand for recovery of MOD VAT credit alleged to have been irregularly availed of on the ground of time bar.

2. The main contention urged in these appeals by the department is that in all these cases demands have been issued under Rule 57-I of the Central Excise Rules for recovery of the MOD VAT credit alleged to have been irregularly availed of and during the material period when these credits were availed of and the demands issued, Rule 57-I did not have any time limit prescribed for issuing such demand. The learned SDRs who were heard in the matter emphasised only on this aspect. They also pleaded that only after the amendment to Rule 57-I prescribing the time limit, it can be applied prospectively. They however conceded that the Collector (Appeals) has gone by the view taken by the Tribunal that Rule 57-I, even during the material period