9911796707
TMI Blog2001 (7) TMI 161X X X X Extracts X X X X X X X X Extracts X X X X ..... e Order passed by the Commissioner (Appeals) allowing the respondent's appeal on the point of limitaton, Revenue has filed the present appeals. 2. Briefly stated the facts of the case are that the respondents conducted their own annual stock taking for the years 1986-87 and 1987-88 and submitted the report to their jurisdictional Central Excise authorities on 1-4-1986 and 1-4-1987. They were iss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the above findings of the Commissioner (Appeals). Relying upon the Hon'ble Madras High Court decision in the case of Carborundum Universal Limited v. Union of India - 1992 (58) E.L.T. 403 (Mad.), he submits that Section 11A and Rule 223A are dealing with different situation and serving different objects as held by the Hon'ble High Court, limitation under Section 11A is inapplicable to the situa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CEGAT) wherein while taking note of the earlier decision of the Tribunal it was held that the demand for shortages found during stock verification has to be issued within period of six months from the date of intimation of the shortages. As such he submits that the issue having been decided finally in favour of the respondents Revenue's appeals be rejected. 5. After giving our consideration to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) RLT 556] holding that the demand raised under Rule 196 is not barred by limitation as laid down under Section 11A. As against the above decisions, the decision in the case of Laxmi Tobacco v. C.C.E., Raipur - [2000 (125) E.L.T. 1105 (T) = 2000 (39) RLT 834] is to the effect that limitation laid down under Section 11A of the C.E.A., 1944 is applicable to Rule 196. The said decision has been arriv ..... X X X X Extracts X X X X X X X X Extracts X X X X
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