2000 (3) TMI 464

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....Appellant. 70/125 Shri Mewa Singh, SDR, for the Respondents. [Order per : A.C.C. Unni, Member (J)]. -  On hearing the ROM appliction filed by the appellants against Final Order No. A/1204/97-DB, dated 26-12-1997 [1999 (109) E.L.T. 679 (Tri.)] for rectification of a mistake apparent on face of the record at paragraph 6 of the said order, this Tribunal had by Misc. order M/248/99-NB....

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....ants while making submissions before the Tribunal. The said decision namely U.P. State Cement Corpn. v. Union of India [1996 (86) E.L.T. 6 Allahabad High Court] had held that the limitation period prescribed under Section 11A of the Central Excises and Salt Act, 1944 will be applicable to Rule 196 of the Central Excise Rules. It was held in that case that a show cause notice issued beyond a period....

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.... would be inapplicable in cases where the removal is covered under Rule 196, requires to be modified. 5. Ld. SDR, Shri Mewa Singh leaves it to the Bench. 6. We find that the submissions made by the ld. Counsel has merit. On a perusal of the Allahabad High Court judgment (supra) and the impugned Final Order of the Tribunal, we find that the said decision of the Hon'ble High Court ha....