R. Jayaraman, Member (T)

1. This is an appeal filed by the department against the order of the Collector (Appeals) bearing No. V-2(83.12) 1794/88, dated 26-10-1988.

2. Brief facts of the case are that the respondents availed of the MOD VAT credit in respect of Aluminium Tubes without filing the proper declaration as required under Rule 57G of the Central Excise Rules. They availed of the MODVAT credit from Feb. 87 to Sep. 87. Since proper declaration was not filed in respect of the goods, namely aluminium tubes, show cause notice was issued on 2-2-1988 for recovering the credit taken under the MODVAT scheme during the aforesaid period. In the adjudication proceedings, initiated by the Assistant Collector, demand for Rs. 63,642.48 was confirmed under the provisions of Rule 57-I (1) of the Central Excise Rules. The respondents went in appeal before the Collector (Appeals). The Collector (Appeals) without going into the other merits of the appeal, allowed the appeal of the respondents on the ground that the demand is barred by time and hit by limitation laid down under Section 11A of the Act and the Supdt. was not competent to decide the issue of show cause notice. He, however, dir