https://www.taxtmi.com/caselaws?id=93764 Goods cleared to Nepal were treated as dutiable clearances for the period in dispute, and later amendments allowing export in bond without duty were held to be substantive and prospective only, so they did not apply retrospectively to the July 1990 clearances. The amendment to the SSI notification was also held inapplicable to that period, leaving the duty liability intact. On limitation, the relevant date was the due date for filing the required RT-12 return because duty on Nepal clearances carried a return obligation; on that basis, the notice issued on 18-1-1991 was within time. The demand was therefore not barred by limitation. en-us Mon, 17 Jul 2000 00:00:00 +0530 Wed, 16 Nov 2011 16:56:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93764 Goods cleared to Nepal were treated as dutiable clearances for the period in dispute, and later amendments allowing export in bond without duty were held to be substantive and prospective only, so they did not apply retrospectively to the July 1990 clearances. The amendment to the SSI notification was also held inapplicable to that period, leaving the duty liability intact. On limitation, the relevant date was the due date for filing the required RT-12 return because duty on Nepal clearances carried a return obligation; on that basis, the notice issued on 18-1-1991 was within time. The demand was therefore not barred by limitation. Case-Laws Central Excise Mon, 17 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93764