1996 (4) TMI 322 - AT - Central Excise

Summary

The Revenue filed a Reference Application challenging the Tribunal's decision that time limit under Section 11A applies to Rule 57-I of Central Excise Rules. Gujarat HC held no time limit existed prior to 1988 amendment. Modvat credit reversal not extra duty demand. Tribunal referred questions to High Court on Rule 57-I's relation to Section 11A.