2000 (3) TMI 77

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....ber (J) and S.S. Sekhon, Member (T)   [Order per : Justice K. Sreedharan, President]. - This is an application for referring the following questions for decision by the Hon'ble Supreme Court :- "(i) Whether Rule 57-I as it stood prior to the amendment effected on 6-10-1988 is subject to the provisions of limitation prescribed under Section 11A ? or (ii) Whether it is independent o....

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....s. Orient Paper Mills through M/s. Laxmi Traders, New Delhi, as an input for packing the produce. The paper so received was sent to M/s. Rajpura Priston, Rajpura for job work and received it back as printed packing material (wrapper). This procedure was not permissible, because Modvat on packing material is admissible only if the same is brought to the factory in a ready to use condition. Adjudica....

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....ording to this Tribunal, Rule 57-I is controlled by the period of limitation prescribed by Section 11A of the Act. 5. This reference application was heard by a learned single Member on 22-2-1996. He noticed the views expressed by two High Courts regarding the applicability of period of limitation prescribed by Section 11A of the Act to proceedings governed by Rule 57-I of the Rules. They are To....

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....onal Bench in the case of Collector of Central Excise v. Maradi Steel Pvt. Ltd. reported in 1992 (59) E.L.T. 59. After expressing the view that the questions raised are to be referred to the Supreme Court, learned Member placed that matter before the President for placing it before a Larger Bench. Thus, the matter has come up before us. 6. The fact that identical questions have been referred fo....