:1: IN IN IN THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORDINARY ORDINARY ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPLICATION NO.3 OF 1999 The Commissioner of Central Excise, .. Applicant Mumbai-II, Mumbai. V/s M/s. M.S. Patel & Co. .. Respondents ----- Shri. P.S. Jetly for the Applicant. Shri. S.P. Bharti for the Respondents. CORAM CORAM CORAM : DR.S.RADHAKRISHNAN : DR.S.RADHAKRISHNAN : DR.S.RADHAKRISHNAN & J.P.DEVADHAR, J.P.DEVADHAR, J.P.DEVADHAR, JJ. JJ. JJ. DATE DATE DATE : 10TH JANUARY, 2006. : 10TH JANUARY, 2006. : 10TH JANUARY, 2006. P.C.: 1. Heard the learned counsel for the Applicant and the learned counsel for the Respondents. Both the learned counsel for the Applicant and the Respondents have agreed that the judgment of the Supreme Court in Collector Collector Collector of Central Excise, Jaipur Vs. Raghuvar of Central Excise, Jaipur Vs. Raghuvar of Central Excise, Jaipur Vs. Raghuvar (India) (India) (India) Ltd., 2000 (118) E.L.T. 311 (S.C.) Ltd., 2000 (118) E.L.T. 311 (S.C.) Ltd., 2000 (118) E.L.T. 311 (S.C.) squarely covers the substantial question of law raised in the above application. The above application will have to be allowed and the substantial question of law sought to be raised in the above, reads as under :- Whether Rule 57-I of the Central Excise Rules 1944, as it stood prior :2: to amendment effected on 06.10.1988, is subject to the provisions of limitations Prescribed under Section 11A of the Central Excise Act, 1944, or whether it is independent of Section 11 A of aforesaid & can be invoked for recovery of modvat credits? 2. The learned counsel for the Applicant and the the learned counsel for the Respondents have categorically agreed that no need to call for further statement of the case and in view of the above decision of Supreme Court, the question is answered in the negative in favour of the Revenue and against the assessee and the Tribunal will act on the same, accordingly application is allowed. 3. The Tribunal will act accordingly in view of the present order. (DR.S.RADHAKRISHNAN,J.) (DR.S.RADHAKRISHNAN,J.) (DR.S.RADHAKRISHNAN,J.) (J.P.DEVADHAR,J.) (J.P.DEVADHAR,J.) (J.P.DEVADHAR,J.)