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TMI Blog1995 (7) TMI 228X X X X Extracts X X X X X X X X Extracts X X X X ..... the time of entry of the inputs, but not taken, could be taken at a later date within a period of six months, applying the time-limit prescribed under Section 11B of C.E.S.A., 1944. 1.1 Briefly stated the facts of the case are that the respondents herein did not take the notional higher credit at the time of receipt of inputs in their factory namely, Mineral Slag Wool to be utilised in the manufacture of Slag Wool Matresses. When they came to know of the provision of taking credit of notional higher credit in view of the fact that the said inputs had been supplied by a small-scale manufacturer who availed the benefit of the Notification No. 175/86, dated 1-3-1986, they took the differential higher notional credit within a period of six ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e v. Associated Flexibles Wires Private Limited. 3. Against the aforesaid contentions, learned Advocate, Shri J. Prasad for the respondents submits that there is no question of law involved in this case. He also submits that apart from this proceedings which culminated in Tribunal s Order dated 22-12-1994, they were also pursuing the matter parallel to their contention that final product namely, Mineral Slag Wool Matress is not dutiable at all if produced out of duty-paid Mineral Slag Wool. He further submits that this contention has been finally accepted by the Department in view of the Collector (Appeals) Order No. 45/De novo/JSR/92, dated 17-9-1992 in their own case wherein it has been held, relying on other decisions of the Collecto ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of law since the matter stands decided by the Highest Court of the Land. Therefore, it should not be referred to the Hon ble High Court at all. 4. As regards the reference made by the W.R.B. on this similar question, ld. Advocate further points out that in view of the peculiar facts and circumstances of the case cited above, the said Bench of the Tribunal merely going by the judicial propriety had made the reference to the High Court. This is apparent from para : 5 of W.R.B. Judgment in the case of Associated Flexibles mentioned supra. He, therefore, submits that in the overall facts and circumstances of the case, no reference need be made to the High Court and the Reference Application be rejected. 5. I have carefully considered the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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