https://www.taxtmi.com/circulars?id=349 The amendment extended the limitation for issuing show cause notices for recovery of unpaid or short levied excise duty from six months to one year. It applies prospectively: if the original six month limitation expired before the amendment's commencement the extended period cannot be used; if the six month period expires on or after commencement, notices may be issued within the one year period from the relevant date. Field formations must apply the amendment only to cases where limitation runs on or after commencement and not revive already time barred demands. en-us Tue, 08 Aug 2000 00:00:00 +0530 Tue, 23 Sep 2008 13:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=349 The amendment extended the limitation for issuing show cause notices for recovery of unpaid or short levied excise duty from six months to one year. It applies prospectively: if the original six month limitation expired before the amendment's commencement the extended period cannot be used; if the six month period expires on or after commencement, notices may be issued within the one year period from the relevant date. Field formations must apply the amendment only to cases where limitation runs on or after commencement and not revive already time barred demands. Circulars Central Excise Tue, 08 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/circulars?id=349