TMI Blog2003 (1) TMI 393X X X X Extracts X X X X X X X X Extracts X X X X ..... lf of the appellants Shri R. Ponnusamy, Administrative Officer of the appellants Company submits that this issue has already been decided by the East Regional Bench in the matter of CCE v. S.A.I.L. Rourkela Steel Plant reported in 1992 (61) E.L.T. 732 (T) by which the ERB has held that the provisions of Section 9 of the General Clauses Act, 1868 (sic) would squarely apply to the facts of their case. Under this provision it has been laid down that any Act or Regulation made after the commencement of this Act shall be sufficient for the purpose of excluding the first in a series of dates or any other period of time to use the word from . Sub section (2) of the said Section 9 lays down that this section applies also to all Central Acts made a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fore, argues that the ratio of the Tribunal decisions applies to the facts of their case and since the refund claim has to be filed before the expiry of the six months from the day of re-entry of the goods into the factory for reconditioning, etc. the day has to be reckoned from 1997 by excluding the day of receipt of the goods into their factory on 18-9-97. They have filed the refund claim on 18-3-98 and therefore, within the time prescribed under Section 11B of Central Excise Act. He, thus submitted that the impugned order may be set aside by allowing the appeal. 3. Appearing on behalf of the Revenue, ld. DR Shri C. Mani submits that as per Explanation (b) contained in Section 11B in the case goods returned for being remade, refined, r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were received in the factory has to be excluded for the purpose of counting the limitation period. The provisions of Section 9 of the General Clauses Act are squarely applicable to the facts of the case. Under Section 9 of the General Clauses Act it has been laid down that any Act or Regulation made after the commencement of the Act, it shall be sufficient, for the purpose of excluding the first in a series of days or any other period of time to use the word from . Sub Section (2) of the Act applies to all Central Acts made after the 3rd day of January, 1868. The provisions of Section 9(1) and 9(2) of the General Clauses Acts are extracted below. Section 9(1) - In any Central Act or Regulation made after the commencement of this Act, i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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