- (1.) THIS is an application under Section 35G(3) of Central Excises and Salt Act on behalf of assessee for calling question of law referred in paragraph 16 of theapplication. We have heard learned counsel for assessee and learned counsel for department. In our opinion only question No. 4 is a question of law which arises. But we reframethe question as under : "Whether in the facts and circumstances of the case the proceedings couldbe initiated within five years or six months under Section 11A of the Act." We accordingly direct the Tribunal of Customs Excise and Gold (Control) Appellate Tribunal, New Delhi to draw the statement of facts on the question formulatedabove and submit the same to this Court. There shall be no order as to costs.;