https://www.taxtmi.com/caselaws?id=117791 An amendment enhancing compounded levy duty operates only prospectively unless the notification clearly provides retrospective effect, so it cannot increase liability for an earlier period. The extended limitation period also cannot be invoked without proved suppression of facts or mis-declaration, particularly where the assessee filed regular returns and paid differential duty after noticing the change. On those facts, the demand was time-barred and the associated penalty was unsustainable. en-us Tue, 21 Mar 2006 00:00:00 +0530 Tue, 26 Jun 2012 15:19:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117791 An amendment enhancing compounded levy duty operates only prospectively unless the notification clearly provides retrospective effect, so it cannot increase liability for an earlier period. The extended limitation period also cannot be invoked without proved suppression of facts or mis-declaration, particularly where the assessee filed regular returns and paid differential duty after noticing the change. On those facts, the demand was time-barred and the associated penalty was unsustainable. Case-Laws Central Excise Tue, 21 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117791