Retrospective amendment of excise notification validates past actions and mandates recovery with interest after assent within a short period. The provision deems a specified excise notification amended retrospectively for the stated period and validates all actions taken under it as if the amendment had always been in force; it further treats the Central Government as having had power to make such retrospective amendments, bars suits or enforcement relating to those actions after cessation, mandates recovery of uncollected or erroneously refunded duties within a short statutory period following enactment with interest thereafter, and clarifies that no person will be punished for acts that would not have been punishable absent the retrospective amendment.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Retrospective amendment of excise notification validates past actions and mandates recovery with interest after assent within a short period.
The provision deems a specified excise notification amended retrospectively for the stated period and validates all actions taken under it as if the amendment had always been in force; it further treats the Central Government as having had power to make such retrospective amendments, bars suits or enforcement relating to those actions after cessation, mandates recovery of uncollected or erroneously refunded duties within a short statutory period following enactment with interest thereafter, and clarifies that no person will be punished for acts that would not have been punishable absent the retrospective amendment.
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