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TMI Blog2011 (3) TMI 300X X X X Extracts X X X X X X X X Extracts X X X X ..... that: the R.C.P.No.8 of 1997, the Hon'ble Division Bench is still pending in this court - Therefore, the delay be condoned as the matter sub judice - This cannot be a ground to interfere with the order passed by the learned Tribunal - When jurisdiction is vested with the Tribunal, and the appeal is dismissed as time barred, merely because appeal is pending for subsequent year cannot be a ground ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal. The appeal was barred by 133 days. The only ground taken for condonation of delay was that inadvertently there was some delay in filing the appeal in respect of the impugned order. It was also pleaded that the issue involved in the order is pending adjudication therefore, appeal will be admitted by condoning the delay. 3. The learned Tribunal by placing reliance on the judgment of Hon'ble ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e following question of law for adjudication by this court: "1. As to whether the Section 11 A of Central Excises and Salt Act, 1944 is excluded in cases of refund of MODVAT credit? and 2. Whether the Tribunal was correct in observing that Notification 85/87 dated 01-03-1987 as amended issued in terms of Rule 57F(a) of Central Excise Rules, restricted the period for filing refund claim to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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