https://www.taxtmi.com/caselaws?id=82399 The amended Rule 57-I of the Central Excise Rules, 1944, introducing a limitation period by Notification No. 28/88 (N.T.) dated 06-10-1988, was applied to a show cause notice issued after the amendment even though the Modvat credit had been taken earlier. Limitation was treated as procedural, so the governing provision was the one in force on the date proceedings were initiated, unless a contrary intention appeared. On that basis, the later amendment governed the notice and the earlier absence of an express time-limit did not prevent its application. The Tribunal also held that no referable question of law arose for High Court reference. en-us Fri, 04 Dec 1992 00:00:00 +0530 Mon, 04 Jul 2011 18:12:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82399 The amended Rule 57-I of the Central Excise Rules, 1944, introducing a limitation period by Notification No. 28/88 (N.T.) dated 06-10-1988, was applied to a show cause notice issued after the amendment even though the Modvat credit had been taken earlier. Limitation was treated as procedural, so the governing provision was the one in force on the date proceedings were initiated, unless a contrary intention appeared. On that basis, the later amendment governed the notice and the earlier absence of an express time-limit did not prevent its application. The Tribunal also held that no referable question of law arose for High Court reference. Case-Laws Customs Fri, 04 Dec 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82399