2000 (5) TMI 551

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..... ference application filed by Revenue, the following question of law has been proposed to be referred to the Hon ble High Court :- Whether the Hon ble CEGAT is correct in holding that the 6 months time limit under Section 11B commences from the date of finalisation of the provisional assessment after the amendment with effect from 20-9-1991 of sub-clause (e) of Clause (B) of the explanation unde .....

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..... pertain to a manufacturer but clearly pertains only to a person who is other than the manufacturer and therefore is not relevant to the issue considered by the final order at all. There is no merit in the said reference application and same needs to be rejected. 4. I have carefully considered these submissions and records of the case and I find in para-6 of statements of facts annexed by Revenue .....

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