Aftab Alam, J.

1. Whether the six months period of limitation provided under Sec. 11 (a) of the Central Excise Act would also apply to notice issued under Rule 57-I of the Central Excise Act for recovery of (Modvat) credit wrongly availed of, though the Rule itself, at the material time, was uncircumscribed by any period of limitation ?. This is the primary question in T.C. Nos. 1, 2 and 3 of 1991 (R) and one of the main questions in T.C. Nos. 4 and 5 of 1991 (R) and CWJC No. 3867/1993 (R). These two sets of cases were, therefore, heard together and are being disposed of by this common judgment.

2. Two questions of law, common to T.C. Nos. 1, 2 and 3/1991 (R) (in all of which the common assessee is M/s. Tata Engineering & Locomotive Company Limited) have been referred to this Court by the Customs, Excise & Gold Control, Appellate Tribunal, Calcutta under Sec. 35G(3) of the Central Excise Act on a direction given by this court, at the instance of the Collector, Central Excise, Patna. The two questions on which the Tribunal was directed to state the case and refer to this court are as follows :

" (i) whether provision of limitation as prescribed under Sec. 11A of the Central