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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>Amendment to Section 11A of Central Excise Act 1944: Impact on Time-Barred Demands and Rescinding 2000 Circular.</h1> The circular addresses the amendment of Section 11A of the Central Excise Act, 1944, focusing on the impact of time-barred demands. It rescinds a previous circular dated August 8, 2000, following advice from the Additional Solicitor General of India. The amendment, introduced by the Finance Act, 2000, allows demands to be raised for a period of one year prior to the issuance of a show cause notice. The circular instructs that this update be communicated to relevant field formations and requests acknowledgment of receipt.