https://www.taxtmi.com/caselaws?id=72114 The Appellate Tribunal CEGAT allowed the appeals, ruling that demands for payment of differential duty based on Clause 52 of the Finance Bill, 1982, must adhere to the period of limitation under Section 11A of the Central Excises and Salt Act. The enforcement of demands is limited to six months preceding the dates of the Show Cause Notices, in line with precedents set by the Delhi High Court and the Bombay High Court regarding retrospective legislation under the Finance Act, 1982. This decision granted relief to the appellants, emphasizing the importance of statutory limitations in enforcing demands. en-us Tue, 13 Aug 1985 00:00:00 +0530 Thu, 12 May 2011 11:26:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72114 The Appellate Tribunal CEGAT allowed the appeals, ruling that demands for payment of differential duty based on Clause 52 of the Finance Bill, 1982, must adhere to the period of limitation under Section 11A of the Central Excises and Salt Act. The enforcement of demands is limited to six months preceding the dates of the Show Cause Notices, in line with precedents set by the Delhi High Court and the Bombay High Court regarding retrospective legislation under the Finance Act, 1982. This decision granted relief to the appellants, emphasizing the importance of statutory limitations in enforcing demands. Case-Laws Central Excise Tue, 13 Aug 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72114