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    <title>1998 (7) TMI 191 - CEGAT, CALCUTTA</title>
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    <description>The limitation question under Rule 57-I of the Central Excise Rules, 1944 was treated as a substantial question of law already the subject of earlier references concerning its interaction with Section 11A of the Central Excises and Salt Act, 1944. Because the same issue had already been referred to the Supreme Court in prior matters, the Tribunal followed that course rather than deciding the point anew. The reference application was allowed and the limitation issue was sent to the Supreme Court for determination through the President of the Tribunal.</description>
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      <link>https://www.taxtmi.com/caselaws?id=89118</link>
      <description>The limitation question under Rule 57-I of the Central Excise Rules, 1944 was treated as a substantial question of law already the subject of earlier references concerning its interaction with Section 11A of the Central Excises and Salt Act, 1944. Because the same issue had already been referred to the Supreme Court in prior matters, the Tribunal followed that course rather than deciding the point anew. The reference application was allowed and the limitation issue was sent to the Supreme Court for determination through the President of the Tribunal.</description>
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