https://www.taxtmi.com/caselaws?id=167578 The Tribunal, comprising Members C.T.A. Pillai and S. Kalyanam, considered the disallowance of credit by the Assistant Collector of Central Excise to the appellant under Notification No. 201/79. The Tribunal analyzed the applicability of Section 11A of the Central Excises and Salt Act, 1944, finding that it did not apply to the recoupment of wrongly taken credits as per the notification. Despite a prior decision by the West Regional Bench suggesting otherwise, the Tribunal referred the matter to the President for consideration of a larger Bench, indicating a disagreement in interpretation within the Tribunal. en-us Wed, 11 Sep 1985 00:00:00 +0530 Thu, 25 Dec 2014 12:13:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167578 The Tribunal, comprising Members C.T.A. Pillai and S. Kalyanam, considered the disallowance of credit by the Assistant Collector of Central Excise to the appellant under Notification No. 201/79. The Tribunal analyzed the applicability of Section 11A of the Central Excises and Salt Act, 1944, finding that it did not apply to the recoupment of wrongly taken credits as per the notification. Despite a prior decision by the West Regional Bench suggesting otherwise, the Tribunal referred the matter to the President for consideration of a larger Bench, indicating a disagreement in interpretation within the Tribunal. Case-Laws Central Excise Wed, 11 Sep 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167578