TMI Blog1993 (10) TMI 159X X X X Extracts X X X X X X X X Extracts X X X X ..... per : V.P. Gulati, Member (T)]. This appeal has been filed by the Department against the order of the Collector of Central Excise (Appeals), Madras. By the impugned order the learned lower appellate authority has turned down the plea of the Revenue in the proceedings drawn under Section 35E(4) of the Central Excises Salt Act, 1944, for recovery of refund for the period March, 1986 to Augu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... L.T. 393 (Tribunal). He has pleaded that in this decision the Tribunal has held that so long as the application under Section 35E (4) has been filed within the period of 6 months notwithstanding that a separate notice has to be issued under Section 11A, the duty was recoverable in terms of the order passed under the proceedings under Section 35E(4). 3. The learned Consultant for the respondent p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authorities. In the nature of things mistakes can be detected only after a lapse of time and that is why for the purpose of proceedings which are rectificatory and corrective in nature longer time periods have been provided under Section 35E(4). In the present case it is not in dispute that the application for recovery and setting aside the order of the lower authority in regard to the disputed a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pplication was filed within 6 months, the requirements of limitation for recovery as provided under Section 11A stand satisfied and we find no need for another notice to be issued under Section 11A and the application itself is to be taken for the purpose of recovery of the refund wrongly granted. In the above view of the matter we hold that the learned lower appellate authority was in error in ha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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