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TMI Blog1998 (7) TMI 191X X X X Extracts X X X X X X X X Extracts X X X X ..... Vide the present reference application, the Commissioner of Central Excise, Calcutta has prayed for referring the following question of law to High Court of Calcutta under Section 35G of Central Excises and Salt Act, 1944 : Whether the Hon ble CEGAT was justified in rejecting the departmental appeal on the ground of limitation of time, in view the fact that no limitation of time was prescribed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... igh Courts, the question of law has been referred to the Hon ble Supreme Court. Reference was also made by the ld. JDR to the decision of the Tribunal in the case of Collector of Central Excise, Jaipur v. Tubes and Wires reported in 1997 (90) E.L.T. 64 (Tribunal). Wherein the similar questions of law were again referred to the Apex Court. He further submits that following the ratio of the above tw ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... specific limitation laid down in Rule 57-I, yet the demand has to be made within a reasonable period. And the period of six months or five years as the case may be, may considered the reasonable period of limitation. He submits that the larger Bench decision in Brakes India Ltd. is based upon the Supreme Court s judgment in the case of Government of India v. Citedal Fine Pharmaceuticals Ltd. repor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... v. Asim Paper Product Pvt. Ltd. - 1991 (56) E.L.T. 134. 3. CCE v. Shri Ram Drinks (P) Ltd. - 1993 (66) E.L.T. 128. 4. I have considered the pleas of both the sides. I find that in the recent decisions, in the case of Maradia Steel (P) Ltd. and Tubes and Wires, similar questions have been referred to the Supreme Court. Following the said decisions, this Bench has also referred the said question ..... X X X X Extracts X X X X X X X X Extracts X X X X
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