Limitation under central excise law for Rule 223A demands referred to a Larger Bench for resolution.

The Tribunal considered whether the limitation period under Section 11A of the Central Excise Act, 1944 applies to demands raised under Rule 223A of the Central Excise Rules, 1944. Noting divergent views on that limitation question, it did not decide the merits and directed that the matter be placed before the Hon'ble President for constitution of a Larger Bench to resolve the disputed legal issue.

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Issues: Whether the limitation prescribed under Section 11A of the Central Excise Act, 1944 applies to demands raised under Rule 223A of the Central Excise Rules, 1944.

Outcome: The Tribunal noted divergent views on the applicability of limitation and directed that the matter be placed before the Hon'ble President for constitution of a Larger Bench to decide the disputed legal issue.

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