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<h1>Central Excise Act: Clarification on Amended Section 11A for Extended Show-Cause Notice Periods Post-Supreme Court Ruling.</h1> The circular addresses the interpretation of the amended Section 11A of the Central Excise Act, 1944, effective from May 12, 2000, concerning the extended period for issuing show-cause notices (SCNs). It references a Supreme Court judgment involving a case where a demand notice issued after the lapse of one year was upheld, as the rule allowed for a retrospective application covering five years. The Ministry of Law advised that this judgment be communicated to field formations. The Board instructs that SCNs under the amended Section 11A should consider this judgment regarding the applicability of the extended period.