https://www.taxtmi.com/caselaws?id=80473 A retrospective validating provision can preserve and revive earlier Section 11-A show cause notices issued within limitation, so notices issued before 20-2-1982 were not void merely because the levy position was later clarified. Section 51(2) of the Finance Act, 1982 was treated as automatically validating such existing notices, and no fresh notice under Section 51(2)(d) was required. However, a mere RT-12 endorsement noting short collection did not substitute for a proper statutory notice of demand where recovery was contested and adjudication was required, so those demands could not be sustained on that basis. en-us Wed, 27 Dec 1989 00:00:00 +0530 Fri, 17 Jun 2011 11:50:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80473 A retrospective validating provision can preserve and revive earlier Section 11-A show cause notices issued within limitation, so notices issued before 20-2-1982 were not void merely because the levy position was later clarified. Section 51(2) of the Finance Act, 1982 was treated as automatically validating such existing notices, and no fresh notice under Section 51(2)(d) was required. However, a mere RT-12 endorsement noting short collection did not substitute for a proper statutory notice of demand where recovery was contested and adjudication was required, so those demands could not be sustained on that basis. Case-Laws Central Excise Wed, 27 Dec 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80473