2014 (2) TMI 1087

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..... Act, 1944 time limit has been prescribed. Therefore, provisions of Section 11B of the Central Excise Act are attracted in this case and as per Section 11B of the Central Excise Act, the rebate claim filed are barred by limitation - Following decision of Emco Ltd. vs. CCE [2011 (6) TMI 567 - CESTAT, MUMBAI] - Decided in favour of Revenue. - ST/220/10-Mum - - - Dated:- 17-1-2014 - Ashok Jindal, .....

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..... he Commissioner (Appeals), it was held that as per Notification 12/05, limitation is not applicable. 4. The issue came up before this Tribunal in Emco Ltd. vs. CCE 2011 (272) ELT 136 (Tri-Mum) wherein this Tribunal held that wherever no time limit is prescribed, the time limit prescribed under the Act will be applicable. Admittedly, in Section 11B of the Central Excise Act, 1944 time limit has .....

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