1999 (8) TMI 263

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..... None, for the Respondents. [Order per : G.R. Sharma, Member (T)]. There are 49 appeals filed by the Revenue. As the issues in these appeals are the same, therefore they were heard together and are being disposed of by this common order. The issues in these appeals are (a) what is the classification of spent sulphuric acid, (b) whether Modvat credit is to be reversed or not; and (c) wheth .....

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..... it was necessary. 3. On the interpretation of Rule 57-I as it existed before its amendment on 6-10-1988, it was contended that the decision of the Hon ble Gujarat High Court in the case of M/s. Torrent Laboratories is applicable. In that case the Hon ble High Court of Gujarat held that since the legislature did not prescribe any time limit, the demand could be raised any time and that the restr .....

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..... ts used in the manufacture of spent sulphuric acid will not be reversed. 5. Insofar as the time limit under Rule 57-I as it existed before 6-10-1988 is concerned, the Tribunal has been consistently holding that the provision of the rule cannot be override the provision of the Act and wherever there is conflict between rule and the provision of the Act, the provision of the Act shall prevail. Ha .....

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