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<h1>Clarification on Time Limit Pre-1988 Amendment for Central Excise Rule 57-I</h1> The Gujarat High Court held that there was no time limit prior to the 1988 amendment regarding Rule 57-I of the Central Excise Rules. The court clarified ... Reference to High Court The Revenue filed a Reference Application challenging the Tribunal's decision that time limit under Section 11A applies to Rule 57-I of Central Excise Rules. Gujarat HC held no time limit existed prior to 1988 amendment. Modvat credit reversal not extra duty demand. Tribunal referred questions to High Court on Rule 57-I's relation to Section 11A.