https://www.taxtmi.com/caselaws?id=74023 Differential excise duty arising from the retrospective operation of Notification No. 22/82 and Section 52 of the Finance Act, 1982 remained subject to the limitation period under Section 11A of the Central Excises and Salt Act. The Tribunal found no express provision in either the Finance Act amendment or the notification authorising recovery beyond the statutory time limit, and applied harmonious construction to read the retrospective levy consistently with Section 11A. The demand was therefore barred by limitation and could not survive merely because the levy operated retrospectively; consequential relief followed for the assessee. en-us Thu, 29 Sep 1988 00:00:00 +0530 Mon, 06 Jun 2011 11:57:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74023 Differential excise duty arising from the retrospective operation of Notification No. 22/82 and Section 52 of the Finance Act, 1982 remained subject to the limitation period under Section 11A of the Central Excises and Salt Act. The Tribunal found no express provision in either the Finance Act amendment or the notification authorising recovery beyond the statutory time limit, and applied harmonious construction to read the retrospective levy consistently with Section 11A. The demand was therefore barred by limitation and could not survive merely because the levy operated retrospectively; consequential relief followed for the assessee. Case-Laws Central Excise Thu, 29 Sep 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74023