TMI Blog1998 (1) TMI 227X X X X Extracts X X X X X X X X Extracts X X X X ..... . [Order per : K. Sankararaman, Member (T)]. The reference application has been filed under Section 35G of Central Excise Act, 1944 seeking a reference of the following question to the High Court for obtaining their advice :- Whether prior to 6-10-1988, the Rule 57-I was subject to the provisions of Section 11A of the Central Excise Act, 1944? 2. Arguing the case of the applicant, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 245. 4. We have taken note of the rival submissions. We have perused the record. We find that in terms of the decision of the Tribunal in respect of which a reference application has been filed, certain issues were disposed of finally and the matter was remanded for de novo adjudication to the Assistant Collector on the other issues. Since on the question of limitation, the Tribunal had held aga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the issue of notice within a period of six months or five years as the case may be from the date of taking of credit. Much later i.e. 1995 the rule was again amended specifically providing for the limitation to start from the date of filing of the RT 12. The present case falls in the first category when, as pointed out above, there was no reference to the issue of notice nor for the time limit wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is position that the Tribunal took the view in the present case that the time limit started from the date of filing RT 12 when the department came to know about the applicant having been taken Modvat credit wrongly. The plea by the applicant in the course of arguing the appeal that the time limit would start from the date of credit was not accepted as the provision making such a date relevant for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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