Customs, Excise and Gold Tribunal - Mumbai
Goa Bottling Co. Pvt. Ltd. vs Commissioner Of Central Excise on 30 September, 1997
Equivalent citations: 1997(96)ELT177(TRI-MUMBAI)
ORDER Gowri Shankar, Member (T)
1. Heard both sides, the application proposes to refer to the High Court following question :
"In the facts and under the circumstances, whether RT 12 Return for the month of September, 1987 or October, 1987 is relevant for computation of limitation for recovery of credit on the stock of inputs in a case where Modvat facility was withdrawn with effect from 1st October, 1987."
The Tribunal, in coming to its conclusion has applied the period of limitation as prescribed in the Larger Bench decision in Breaks India v. CC, Madras - 1996 (15) RLT 68 (CEGAT-SRB). This decision read into Rule 57-1 before its amendment in 1988 the period of six months for issuing notice to recovery calculated from the date on which the fact that the credit has been incorrectly availed of came to the knowledge of the Department. The question as to whether in this case, such date is the date of filing of RT 12 return for September, 1987 or October, 1987 can be answered by determining whether the Department could come to know, from which of these RT 12 returns when the credit was wrongly availed of. This appears to us to be a question of fact. We find no ground to refer this as a question of law to the High Court.
2. We therefore decline to refer.