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2017 (2) TMI 426 - AT - Central ExciseStorage loss - Time limitation - whether the period of limitation prescribed u/s 11A is not applicable to a situation contemplated u/r 223A? - Held that: - The issue is no more res-integra in view of the decision of the larger bench of the Tribunal in the case of Rourkela Steel Plant vs. Commissioner of Central Excise, Bhubaneswar [2008 (5) TMI 47 - CESTAT, KOLKATA]. In that case the larger bench held that Section 11A and Rule 223A deal with different situations and that the period of limitation prescribed under section 11A is not applicable to a situation contemplated under Rule 223A. Therefore, the limitation under section 11A of the Central Excise Act, 1944 would not be applicable under Rule 223A of the erstwhile Central Excise Rules, 1944 - matter is remanded to the Commissioner (Appeals) to decide on merits after observing the principles of natural justice - appeal allowed by way of remand.
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