https://www.taxtmi.com/caselaws?id=73384 A retrospective excise levy and a retrospective notification do not displace the limitation period under Section 11A of the Central Excises and Salt Act, 1944. The demand for differential central excise duty must be computed with reference to when duty became payable for the relevant clearances, and recovery can operate only within the statutory period preceding the show cause notice. On that basis, the demand was barred to the extent it related to the period beyond six months before the notice, and that part of the recovery was set aside. en-us Thu, 27 Aug 1987 00:00:00 +0530 Tue, 31 May 2011 15:55:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73384 A retrospective excise levy and a retrospective notification do not displace the limitation period under Section 11A of the Central Excises and Salt Act, 1944. The demand for differential central excise duty must be computed with reference to when duty became payable for the relevant clearances, and recovery can operate only within the statutory period preceding the show cause notice. On that basis, the demand was barred to the extent it related to the period beyond six months before the notice, and that part of the recovery was set aside. Case-Laws Central Excise Thu, 27 Aug 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73384