https://www.taxtmi.com/caselaws?id=89251 The amended Section 11A restricted the Assistant Collector's power to adjudicate central excise demands involving the extended period after the 1985 amendment, so a 1988 order based on alleged suppression could not be sustained where limitation was specifically raised. The appellate authority had not examined the time-bar objection, and the demand fell within the post-amendment jurisdictional constraint. The order was therefore treated as incompetent on jurisdictional grounds and set aside in favour of the assessee. en-us Tue, 24 Mar 1998 00:00:00 +0530 Sat, 31 Dec 2011 15:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89251 The amended Section 11A restricted the Assistant Collector's power to adjudicate central excise demands involving the extended period after the 1985 amendment, so a 1988 order based on alleged suppression could not be sustained where limitation was specifically raised. The appellate authority had not examined the time-bar objection, and the demand fell within the post-amendment jurisdictional constraint. The order was therefore treated as incompetent on jurisdictional grounds and set aside in favour of the assessee. Case-Laws Central Excise Tue, 24 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89251