Customs, Excise and Gold Tribunal - Calcutta
M/S S.A.I.L., Rourkela Steel Plant vs C.C.E. & C., Bhubaneswar-Ii on 19 July, 2001
ORDER
Archana Wadhwa
1. The prayer in the application is for dispensing with the condition of predeposit of duty of Rs. 54,54,064.00 (rupees fifty four lac fifty four thousand sixty four only) and penalty amount of Rs. 2,000/- (rupees two thousand only) confirmed against the appellants on the finding of shortages noticed during the stock taking. One of the contentions of the learned Advocate Shri P.K. Das appearing for the appellant is that the entire demand is barred by limitation inasmuch as the Show-cause Notice was issued after the period of six months from the date of stock taking. We find that the Tribunal vide its Order No. A-460-461/Kolkkata/2001 dated 3.7.2001 has referred the issue of applicability of Section 11A to the provisions of Rule 223A to the Larger Bench in the case of C.C.E., Jamshedpur vs. Tata Iron & Steel Co.. Inasmuch as the issue has been referred to the Larger Bench by noticing that there are divergent views of the Tribunal on the said issue, we think it a fit case for granting stay. We order accordingly.
(Dictated & pronounced in Court)