https://www.taxtmi.com/caselaws?id=99557 Section 110 of the Finance Act, 2000 retrospectively validated notices issued under Section 11A of the Central Excise Act, 1944, so a duty demand for past clearances could not be defeated merely because the goods had been cleared under an approved classification list. The validating provision was stated to operate retrospectively from 17 November 1980 and to deem such notices always valid and effectively issued. Because the lower appellate authority had not examined the dispute on merits, the matter required fresh adjudication after observance of natural justice, and the order was set aside with remand. en-us Fri, 22 Jun 2001 00:00:00 +0530 Fri, 27 Jan 2012 17:50:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99557 Section 110 of the Finance Act, 2000 retrospectively validated notices issued under Section 11A of the Central Excise Act, 1944, so a duty demand for past clearances could not be defeated merely because the goods had been cleared under an approved classification list. The validating provision was stated to operate retrospectively from 17 November 1980 and to deem such notices always valid and effectively issued. Because the lower appellate authority had not examined the dispute on merits, the matter required fresh adjudication after observance of natural justice, and the order was set aside with remand. Case-Laws Central Excise Fri, 22 Jun 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99557