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2011 (3) TMI 1551 - HC - Central ExciseCentral Excise Notification No. 16/94-(N.T.), dated 30th March, 1994 challenged to the extent it provides that on the basis of the documents stipulated therein, credit under Rule 57G of the Central Excise Rules, 1944 (the Rules) has to be taken on or before 30th June, 1994 Held that:- The impugned notification issued in exercise of powers under Rule 57G of the Rules insofar as the same prescribes a time-limit for taking of credit, being in excess of the powers conferred under the said rule is ultra vires the same and as such cannot be sustained to that extent. Petition succeeds and is accordingly allowed. The impugned Notification No. 16/94-C.E. (N.T.), dated 30th March, 1994 to the extent it provides that the credit under Rule 57G of the Rules has to be taken on or before 30th June, 1994 being in excess of the powers conferred under Rule 57G of the Rules is hereby quashed and set aside. Consequently, the impugned order dated 23rd November, 2001 of the Tribunal dismissing the appeal preferred by the petitioner is also set aside. Consequently, the respondents are restrained from enforcing any demand pursuant to the order of CEGAT in Appeal Nos. E/1487, 1577, 1377/97-Mum., dated 23rd November, 2001.
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