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of <h1>Amendment to Central Excise Act extends show-cause notice period from 6 months to 1 year for specific cases.</h1> The amendment to Section II A of the Central Excise Act, 1944, via the Finance Act, 2000, extends the time limit for issuing show-cause notices from 6 months to 1 year for cases where excise duty was not levied, short levied, or erroneously refunded. If the 6-month period expired before May 12, 2000, the amended provision cannot be applied to issue notices. However, if the period expired on or after May 12, 2000, the Department can issue notices within 1 year from the relevant date. Field formations are instructed to acknowledge this circular, and a Hindi version will be provided.
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