2001 (5) TMI 547

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hartered Accountant, for the Appellant. [Order]. -  This is an appeal filed by M/s. Kansara Modler Ltd., A-41 (B), M.I.A. Phase-II, Basni, Jodhpur (hereinafter referred to as the 'Appellants') against Order-in-original No. 114/2000-C.E., dated 1-8-2000 (C. No. V (Rfd) 18-8-2000) passed by the Dy. Commissioner, Central Excise Division, Jodhpur. Vide the impugned order, the appellants' re....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....months to one year by the Finance Act, 2000. Hence the time available to them would be one year and not 6 months. Reliance was placed by them upon the Board's Circular No. 555/51/2000 -CX-1 (F.No. 4/3/2000-CX.1) dated 19-10-2000 clarifying the position as under : "In connection with the Circular No. 540/36/2000-CX, dated 8-8-2000 with regard to the interpretation of amended Section 11A of Centr....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....a period of five years from the date jurisdiction under the rule is invoked. The provision is, therefore retrospective in operation............Once the rule comes into existence and jurisdiction under the rule is invoked, it has got to cover a period upto five years preceding the date of issue of notice." 3. The matter was again taken up with Ministry of Law for their advice who have advis....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....issions made by the appellants. Though the clarification was issued with reference to the amendment to Section 11A it has to be borne in mind at the same time that simultaneous amendment was also made to Section 11B and similar extension of time limit will have to be interpreted simultaneously, the wording being similar, namely, "....................one year from the relevant date.....................