Limitation under Section 11A for Rule 223A demands remained unsettled amid conflicting Tribunal views and was referred to a Larger Bench.

Whether the limitation under Section 11A of the Central Excise Act applies to demands raised under Rule 223A of the Central Excise Rules was examined in light of conflicting Tribunal views. Different decisions had taken opposite positions on whether Section 11A could be read into Rule 223A, creating uncertainty on the scope of limitation for such demands. Because of this conflict of authority, the matter was considered fit for determination by a Larger Bench, and the issue was referred to the Hon'ble President for constitution of a Larger Bench.

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

Analysis: Divergent views of the Tribunal were noticed on the applicability of limitation to demands under Rule 223A, with reliance placed on decisions taking opposite positions on whether Section 11A can be read into that rule. In view of the conflict of authority, the matter was considered suitable for decision by a Larger Bench.

Outcome: The issue was referred to the Hon'ble President for constitution of a Larger Bench.

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