https://www.taxtmi.com/circulars?id=363 The amended excise limitation provision operates retrospectively, so that when jurisdiction is invoked a show-cause notice may cover the full extended assessment period preceding the notice; relying on a Supreme Court precedent and legal advice, administrative guidance was modified to permit issuance of such notices under the amended provision. en-us Thu, 19 Oct 2000 00:00:00 +0530 Tue, 23 Sep 2008 13:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=363 The amended excise limitation provision operates retrospectively, so that when jurisdiction is invoked a show-cause notice may cover the full extended assessment period preceding the notice; relying on a Supreme Court precedent and legal advice, administrative guidance was modified to permit issuance of such notices under the amended provision. Circulars Central Excise Thu, 19 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/circulars?id=363