1984 (3) TMI 395

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....ay. 2. The Reference Application dismissed for default is ordered to be restored for the reason stated in the affidavit filed along with the application for restoration. As the reference applicant as well as the respondent were willing to argue the case on merits, the same was taken up and heard to-day. 3. Shri P.M. Jummakhan, the learned Advocate for the applicant submitted that a question of law with reference to the scope, applicability and interpretation of proviso to Section 11A of the Central Excises and Salt Act, 1944 herein referred to as Act arises out of the order passed by this Tribunal meriting a reference to the High Court. In expatiating on this submission, the learned Counsel contended that in view of the fact....

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....n 11A of the Act. He further urged that this submission of the Department has been accepted by this Tribunal as a fact on consideration of the materials available on record as evidenced by the order of the Tribunal itself and therefore, no question of law arises out of the same meriting reference to the High Court. 5. I am inclined to agree with the submission of the learned Senior Departmental Representative and the only question that came up for consideration before the Tribunal was whether the extended period of limitation under proviso to Section 11A of the Act is at all applicable in the facts and circumstances of the case. This Tribunal has factually found suppression of sales on the part of the applicant and held that in the ....

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.... considered by the lower appellate authority who decided only question of limitation and limitation alone. Apart from this, yet another factor that has to be borne in mind is that the present reference applicant did not choose to appear either in person or through any Advocate or authorised representative when the appeal was posted for hearing nor had he filed a memorandum of cross-objection after receipt of notice of appeal from the Tribunal. In such circumstances, when the appeal has been decided only with reference to the limited question of limitation under Section 11A of the Act, in my opinion, it is not open to the learned Counsel for the applicant to raise for the first time the question of jurisdiction of this Tribunal and assail th....