https://www.taxtmi.com/caselaws?id=72971 Recovery of duty for short levy or non-levy was tested by reference to the rules in force when proceedings were initiated, not the rules applicable to the earlier period. On that basis, substitution of the old rules did not invalidate the show cause notice or the demand. The material period was also treated as falling under Rule 10-A because there was no initial assessment, and that provision carried no prescribed limitation period. The demand was therefore treated as maintainable and not barred by limitation. en-us Mon, 11 May 1987 00:00:00 +0530 Thu, 26 May 2011 12:42:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72971 Recovery of duty for short levy or non-levy was tested by reference to the rules in force when proceedings were initiated, not the rules applicable to the earlier period. On that basis, substitution of the old rules did not invalidate the show cause notice or the demand. The material period was also treated as falling under Rule 10-A because there was no initial assessment, and that provision carried no prescribed limitation period. The demand was therefore treated as maintainable and not barred by limitation. Case-Laws Central Excise Mon, 11 May 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72971