https://www.taxtmi.com/caselaws?id=89171 The Tribunal affirmed that the retrospective application of an Explanation to the Central Excises & Salt Act, 1944, by the Finance Act, 1982, did not exempt the notice demanding duty on excisable goods from the limitation period under Section 11A. It was held that Section 47 did not override Section 11A, emphasizing the necessity of issuing the notice within the prescribed time frame. The relevant date for issuing the notice was determined based on the filing of periodical returns under the Act, rather than the enactment date of the amending legislation. The appeal was dismissed, underscoring the importance of adhering to the statutory limitation period in such cases. en-us Mon, 17 Aug 1998 00:00:00 +0530 Fri, 23 Sep 2011 18:04:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89171 The Tribunal affirmed that the retrospective application of an Explanation to the Central Excises & Salt Act, 1944, by the Finance Act, 1982, did not exempt the notice demanding duty on excisable goods from the limitation period under Section 11A. It was held that Section 47 did not override Section 11A, emphasizing the necessity of issuing the notice within the prescribed time frame. The relevant date for issuing the notice was determined based on the filing of periodical returns under the Act, rather than the enactment date of the amending legislation. The appeal was dismissed, underscoring the importance of adhering to the statutory limitation period in such cases. Case-Laws Central Excise Mon, 17 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89171