DAWSON ELECTRIC INDUSTRIES Vs. COLLECTOR OF C. EX.

JUDGEMENT

(1.) THE reference application has been filed under Section 35G of Central Excise Act, 1944 seeking a reference of the following question to the High Court for obtaining their advice : -

(2.) ARGUING the case of the applicant, Shri Rajesh Jain, learned Counsel submitted that the time limit for issue of notice in case of wrong taking of credit would start from the date of taking of the credit and not from the date of filing of the RT 12. This has been the view taken by the Tribunal in a number of cases. In taking a contrary view that the time limit would start from the date of filing of the RT 12 the Tribunal was in error and this has given rise to a question of law which requires to be referred to the High Court.

(3.) SHRI D.K. Nayyar, learned DR stated in reply that since the appeal has been disposed of by the Tribunal by remanding the matter for de novo decision by the Assistant Collector the reference application would not arise. In this connection, he relied on the Supreme Court decision in 1997 (94) E.L.T. 245.