https://www.taxtmi.com/caselaws?id=91631 A central excise demand relating to 1975 could not be sustained where the show cause notice was issued in 1983, because the retrospective amendment to Rules 9 and 49 did not expressly override the limitation period in Section 11A of the Central Excise Act, 1944. The governing principle was that retrospective operation of amended rules remains subject to statutory limitation unless a clear non obstante clause or express exclusion is provided. On that basis, the demand was held time-barred and unsustainable. en-us Tue, 16 Jun 1998 00:00:00 +0530 Wed, 19 Oct 2011 17:36:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91631 A central excise demand relating to 1975 could not be sustained where the show cause notice was issued in 1983, because the retrospective amendment to Rules 9 and 49 did not expressly override the limitation period in Section 11A of the Central Excise Act, 1944. The governing principle was that retrospective operation of amended rules remains subject to statutory limitation unless a clear non obstante clause or express exclusion is provided. On that basis, the demand was held time-barred and unsustainable. Case-Laws Central Excise Tue, 16 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91631