https://www.taxtmi.com/caselaws?id=96434 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. en-us Tue, 03 Jul 2001 00:00:00 +0530 Wed, 21 Dec 2011 16:32:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96434 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. Case-Laws Central Excise Tue, 03 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96434