Punjab-Haryana High Court
Commissioner Of Central Excise vs Oswal Agro Mills Ltd. on 23 January, 2003
Equivalent citations: 2004(168)ELT437(P&H)
Author: N.K. Sud
Bench: N.K. Sud
ORDER N.K. Sodhi, J.
1. After hearing Counsel for the petitioner and having gone through the order dated 24-1-2002 passed by the Customs, Excise and Gold (Control) Appellate Tribunal. We are of the view that the following question of law arises from the order of the Tribunal :-
"Whether the date of deposit of excise duty at the time of clearance of goods from the factory could be treated as "relevant date" for the purposes of Section 11B of the Central Excise Act, 1944 for computing the limitation for filing refund application ?"
2. We, therefore, allow this petition and direct the Tribunal to refer the aforesaid question of law along with the statement of the case to this court for its opinion.