9911796707
TMI Blog2002 (1) TMI 85X X X X Extracts X X X X X X X X Extracts X X X X ..... al Excise Act, 1944, the following question of law has been formulated by the Revenue (Commissioner of Central Excise) on the prayer for direction upon the Appellate Tribunal to refer to the High Court the said question of law for hearing and decision : "Whether statutory remedies under Section 11A(1) only will have to be exercised and statutory remedies available under Section 35E(2) are not be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a period of six months from the date of refund, we hold that the impugned Order of the Commissioner (Appeals) is not legal." 3. This observation actually is based on the contentions of the appellants before the Tribunal (who is the sole respondent before us). The contention has been recorded in para 3 of the Tribunal's judgment. It reads thus : "The appellants have raised number of pleas before ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ms of Section 35 was illegal. In other words, the Tribunal observed that Section 35E of the Act, particularly, sub-sections (2) and (4) thereof were to be read subject to Section 11A of the Act. We are of the prima facie opinion that both these provisions of law are totally independent of each other and one has nothing to do with the other. Section 35E of the Act is an independent machinery provid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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