Judgment Ashutosh Mohunta, J. 1 The Customs, Excise & Gold (Control), Appellate Tribunal has referred the following substantial question of law for adjudication by this Court :- Whether prior to 6-10-88 Rule 57-I of the Central Excise Rules, 1944 was subject to the provisions of Section 11A of the Central Excise Act, 1944 ? 2 In the present case, the manufacturer wrongly availed the modvat credit, during the period 7-4-86 to 12-4-86 on certain items without filing declaration for them under Rule 57-G of the Central Excise Rules, 1944 . The revenue had raised a demand for recovery of wrongly availed modvat credit in April, 1987. The question is whether prior to 6-10-88, there was any limitation to claim recovery of wrongly availed modvat credit. 3 Section 11-A of the Central Excise Act was not on the statute book when the demand was made in April, 1987. This provision was inserted on 6-10-1988 and as the demand of recovery of wrongly availed modvat credit was prior to 6-10-88, hence, there was no question of any limitation claiming the recovery. Resultantly, the question posed is answered in favour of the revenue and against the assessee.