2000 (9) TMI 382 - AT - Central Excise

Summary

Issues:
1. Rectification of mistake on the question of limitation in the Final Order.
2. Reference applications filed by the applicants for decision.
3. Points of law arising from the Tribunal's order for reference to the Hon'ble Allahabad High Court.

Rectification of Mistake on Limitation:
The case involved an application for rectification of a mistake on the question of limitation in the Final Order. The applicant argued that the demand was time-barred due to the non-invocation of the proviso to Section 11A. The Tribunal noted that while the demand's time-bar was discussed, there was no clear indication of the proviso to Section 11A being invoked. The Tribunal concluded that there was no mistake apparent on the face of records and rejected the application for rectification.

Decision on Reference Applications:
The applicants filed reference applications raising points of law from the Tribunal's order. The points included queries on the impact of Section 11D introduction on the incentive scheme, the validity of enforcement of specific notifications, the applicability of Section 11D based on unjust enrichment, and invoking a larger period of limitation without allegations of suppression or fraud. The Tribunal agreed to refer two points to the Hon'ble Allahabad High Court for consideration, as they were deemed relevant to the case.

Reference to Hon'ble Allahabad High Court:
The Tribunal decided to refer specific points of law to the Hon'ble Allahabad High Court for their views. The referred points included whether the introduction of Section 11D would affect the enforcement of certain notifications related to the incentive scheme and if the principles of unjust enrichment under Section 11D applied to the government's incentive schemes. The Hon'ble Allahabad High Court was requested to provide their considered views on these issues for further clarification and decision in the case.