Per A.C.C. Unni :

This is a matter which has been referred to this Larger Bench constituted by the President by order dt. 21.6.99 pursuant to Miscellaneous Order No. 54/98-C passed by one of the Benches of this Tribunal. The question referred relates to the interpretation of Section 11A (1) of the Central Excise Act, 1944 and its proviso in particular. The Miscellaneous Order No. 54/98-C, proposing reference of the question to the Larger Bench had observed as under:

"We find that there are conflicting views on the point as to whether the date of knowledge by the Department is relevant according to the provisions of Section 11A and whether the notice issued beyond the period of six months from the date of knowledge, should be held to be barred by the limitation".

2. Before proceeding further, it will be useful to refer to the said section which reads as follows:-

"SECTION 11A. Recovery of duties not levied or not paid or short-levied or short-paid or erroneously refunded. - (1) When any duty of excise has not been levied or paid or has been short-levied or short-paid or erroneously refunded, a Central Excise Officer may, within six months from the relevant date, serve notice on the