Time-barred demand rule: amendment narrows the retrospective period for raising excise demands before a show cause notice. Amendment to Section 11A limits the temporal scope for raising excise demands to the retrospective period immediately preceding a show cause notice as interpreted in a government legal opinion; the Board has rescinded its earlier circular and directed field formations to follow the amended limitation framework and acknowledge receipt of the updated guidance.
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Time-barred demand rule: amendment narrows the retrospective period for raising excise demands before a show cause notice.
Amendment to Section 11A limits the temporal scope for raising excise demands to the retrospective period immediately preceding a show cause notice as interpreted in a government legal opinion; the Board has rescinded its earlier circular and directed field formations to follow the amended limitation framework and acknowledge receipt of the updated guidance.
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