IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH GCR No.19 of 2004 DATE OF DECISION: March 19, 2010 COMMISSIONER OF CENTRAL EXCISE, NEW DELHI ...PETITIONER VERSUS M/S UNITED LEASING & INDUSTRES LTD. ...RESPONDENT & OTHERS CORAM: HON'BLE MR. JUSTICE ASHUTOSH MOHUNTA. HON'BLE MR. JUSTICE MEHINDER SINGH SULLAR. PRESENT: MR. SUSHIL GAUTAM, ADVOCATE FOR MR. GURPREET SINGH, SR.STANDING COUNSEL MR. SUVINEET SHARMA, ADVOCATE FOR THE RESPONDENT. ASHUTOSH MOHUNTA, J.(ORAL) The Customs, Excise & Service Tax Appellate Tribunal, New Delhi has referred the following question of law for adjudication by this Court:- “Whether in the absence of any prescribed period of limitation, the demand raised by the petitioner within a reasonable time after the evasion came to its notice could be nullified on the plea of delay?” In CEA No.66 of 2009, M/s RLF Limited vs. Commissioner of Central Excise (Appeals), Gurgaon, decided on 30.6.2009, it has been held that modvat credit would be available for utilization in the compounded levy scheme as well. Therefore, the question referred has been rendered infructuous, as the demand itself does not sustain. In view of the above, the reference is disposed of as having become infructuous. (ASHUTOSH MOHUNTA) JUDGE March 19, 2010 (MEHINDER SINGH SULLAR) Gulati JUDGE