1990 (12) TMI 85 - HC - Central Excise

Summary

The High Court of Judicature at Madras directed the Customs, Excise and Gold (Control) Appellate Tribunal to refer a question of law regarding the necessity of a formal request for set off within the prescribed time under Rule 11 or Section 11B of the Central Excises and Salt Act, 1944. The Tribunal had previously rejected a similar application under Section 35C(7) of the Act.