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TMI Blog2000 (12) TMI 403X X X X Extracts X X X X X X X X Extracts X X X X ..... Respondent. [Order per : Jyoti Balasundaram, Member (J)]. The Revenue seeks reference of the following questions of law stated to be arising out, of Tribunal's Final Order dated 31-7-1998 : (i) Whether time-limit prescribed under Section 11A of the Central Excises and Salt Act, 1944 can be imported into money credit scheme under Chapter VAAA, Rule 57P of Central Excise Rules, 194 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e that the respondents/assessees herein who are engaged in the manufacture of vegetable products falling under Chapter Heading 15.04 of the Schedule to the CETA, 1985 availed credit on solvent extracted mustard oil under Notification 27/87, dated 1-3-1987, during the quarters ending June, 1988 and September, 1988 for using the said mustard oil in the manufacture of vegetable products. Such credit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ow cause notice was issued to the assessees on 1-9-1989 proposing recovery of a sum of Rs. 2,13,005/-. The Assistant Collector vide Order-in-Original No. 116/AC/D/92, dated 7-5-1992 disallowed the credit holding that the certificates were invalid. The lower appellate authority also upheld the order of the Assistant Commissioner vide Order-in-Appeal No. 872/CE/CHD/92, dated 30-10-1992. So the asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntral Excise, Jaipur v. Raghuvar India Ltd. - 2000 (119) E.L.T. 611 (S.C.) wherein the Apex Court has held that Rule 57-I of the Central Excise Rules as it stood prior to its amendment on 16-10-1988, did not prescribe any period of limitation and, therefore, the question of time bar did not arise in cases of demands raised under this Rule, and further noting that there is no decision by any High C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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