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of <h1>Clarification on Section 11AB: Applicable to Excise Clearances Post-September 28, 1996, Following Finance Act, 2001 Amendment.</h1> The circular addresses the retrospective application of Section 11AB of the Central Excise Act, 1944. Initially, the Board and the Solicitor General opined that Section 11AB applies to all adjudications from September 28, 1996, regardless of when clearances occurred. However, a contrary view was upheld by the courts, asserting it applies only to post-September 28, 1996, clearances. The Finance Act, 2001, clarified that Section 11AB applies to duties payable after May 11, 2001. Consequently, Section 11AB is applicable only to clearances after September 28, 1996, irrespective of adjudication dates. Trade notices will be issued to inform stakeholders.
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