1988 (8) TMI 103

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... Ranganathan, JJ.   [Judgment per : Sabyasachi Mukharji, J.]. - This is a statutory appeal against the decision of the Customs, Excise and Gold (Control) Appellate Tribunal, under Section 35L(b) of the Central Excises and Salt Act, 1944 (hereinafter called 'the Act'). 2. A sum of Rs. 5,60,679.40 was sanctioned to the respondent on the basis of Notification No. 108/78 as an i....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tood at the material time, issued a review show-cause notice against the order of the Assistant Collector. The case was adjudicated thereafter by the Collector who found that the statutory time limit under Section 11A of the Act would come into play only where the demand is on account of the Central Excise duty short levied or not levied or refunded erroneously. 5. Aggrieved thereby, on or abou....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ight. But in making claims for refund before the departmental authority, an assessee is bound within four corners of the Statute and the period of limitation prescribed in the Central Excise Act and the Rules framed thereunder must be adhered to. The authorities functioning under the Act are bound by the provisions of the Act. If the proceedings are taken under the Act by the department, the provi....