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TMI Blog2001 (5) TMI 547X X X X Extracts X X X X X X X X Extracts X X X X ..... td., A-41 (B), M.I.A. Phase-II, Basni, Jodhpur (hereinafter referred to as the Appellants ) against Order-in-original No. 114/2000-C.E., dated 1-8-2000 (C. No. V (Rfd) 18-8-2000) passed by the Dy. Commissioner, Central Excise Division, Jodhpur. Vide the impugned order, the appellants rebate claim of Rs. 49,684/- has been rejected on the ground of time bar under Section 11B of the Central Excise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iance was placed by them upon the Board s Circular No. 555/51/2000 -CX-1 (F.No. 4/3/2000-CX.1) dated 19-10-2000 clarifying the position as under : In connection with the Circular No. 540/36/2000-CX, dated 8-8-2000 with regard to the interpretation of amended Section 11A of Central Excise Act, 1944 w.e.f. 12-5-2000, the Supreme Court judgment in the case of Mysore Rolling Mills Private Limited v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in operation............Once the rule comes into existence and jurisdiction under the rule is invoked, it has got to cover a period upto five years preceding the date of issue of notice. 3. The matter was again taken up with Ministry of Law for their advice who have advised that the above said judgment of the Supreme Court may be brought to the notice of field formations. 4. The Board, there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the same time that simultaneous amendment was also made to Section 11B and similar extension of time limit will have to be interpreted simultaneously, the wording being similar, namely, ....................one year from the relevant date.................. used in both the Sections. Hence, the ratio of decisions of the Apex Court as well as Board s Circular referred to above would equally appl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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