Retrospective amendment validates past excise actions, bars proceedings and enables recovery with interest. Section 153 retrospectively amends specified Central Excise notifications to validate actions taken under them from 8 July 1999 to 22 December 2002, deeming such actions as if the amended notifications had been in force at all material times, and declares the Central Government to have had retrospective amendment power; it also bars suits, proceedings and enforcement related to those actions while prescribing recovery of unpaid or wrongly refunded duties with interest and stating that no new criminal liability is created by 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 validates past excise actions, bars proceedings and enables recovery with interest.
Section 153 retrospectively amends specified Central Excise notifications to validate actions taken under them from 8 July 1999 to 22 December 2002, deeming such actions as if the amended notifications had been in force at all material times, and declares the Central Government to have had retrospective amendment power; it also bars suits, proceedings and enforcement related to those actions while prescribing recovery of unpaid or wrongly refunded duties with interest and stating that no new criminal liability is created by the retrospective amendment.
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