1994 (3) TMI 241

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....DR, for the Respondent. [Order]. - This application seeking reference to the High Court on the issue of law formulated by the dept. arises out of the Order No. 954/WRB, dt. 22-5-1992 passed by this Bench in Appeal No. E/918/91-BOM. 2. The issue for consideration in the said appeal was that the appellant having failed to take the Modvat credit on the specified date, took the credit at....

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.... to be held as proper and just i.e. higher notional credit can be taken within a reasonable period i.e. within six months from the date of receipt of inputs and original date of credit taken." 3. Heard Shri Singh, the ld. JDR who has submitted that on the same point, two other Reference Applications have been allowed and this being an identical issue, the same ought to be referred to the H....