9911796707
TMI Blog1994 (3) TMI 230X X X X Extracts X X X X X X X X Extracts X X X X ..... ndents received certain inputs during the period April 1988 - August 1988 from small scale units paying duty at the concessional rate under Notification No. 175/86. In such cases, they are entitled to claim higher notional credit in terms of Rule 57B of the Central Excise Rules. However, at the time of initial taking of the credit, by mistake, they took only the actual duty paid as credit instead of higher notional credit eligible to them. On noticing this mistake, they wrote a letter on 14-9-1988 requesting for allowing the duty credit eligible to them on account of higher notional credit. This request was disallowed by the authorities below and hence the appeal came up to the Tribunal. In the aforesaid order, we held that where the credit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to claim the same, provided he claims the same within the period of limitation and provided further that he satisfied all the relevant conditions. By necessary implication the limitation period of six months as provided under Section 11B of the Act has got to be read as limitation prescribed for claiming such differential credit. We are told that such is the view taken by CEGAT also in the case of Collector of Central Excise v. Mysore Lac Paint Works Ltd., reported in 1991 (52) E.L.T. 590. If that be so believe that the view taken by CEGAT is just and proper and is in accordance with the general scheme of the Act and the Rules and the Scheme of MODVAT. Therefore, the contention that the provisions of Section 11B of the Act will not appl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ber. We agree for making a reference for the same reason on the question, as framed below. Whether in the context of the provisions of Rule 57B of the Central Excise Rules read with Exemption Notification No. 175/86 (para 4 thereof), the Tribunal is justified in holding that higher notional credit, though otherwise eligible at the time of entry of the inputs, but not taken, could be taken at a subsequent stage within a period of six months, applying the time limit prescribed under Section 11B. 6. The Registry is directed to send the file containing the relevant orders to the Bombay High Court for consideration of the Reference Application along with the Reference Application already made in the case of Serene Dyestuff Industries Ltd., ..... X X X X Extracts X X X X X X X X Extracts X X X X
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