Retrospective amendment in excise classification permits recovery for past periods; authorities instructed to finalise pending assessments. Statutory amendments have removed the prior bar to recovering differential excise for past periods arising from a change in approved classification; authorities are directed to finalise pending show-cause notices and proceed with assessment and recovery for short levy or short payment as permitted under the amended law, modifying earlier instructions that had suspended enforcement.
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Retrospective amendment in excise classification permits recovery for past periods; authorities instructed to finalise pending assessments.
Statutory amendments have removed the prior bar to recovering differential excise for past periods arising from a change in approved classification; authorities are directed to finalise pending show-cause notices and proceed with assessment and recovery for short levy or short payment as permitted under the amended law, modifying earlier instructions that had suspended enforcement.
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