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    <title>Amendment of Section 11A of the Central Excise Act, 1944- effect of time barred demand</title>
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    <description>Amendment to Section 11A limits the temporal scope for raising excise demands to the retrospective period immediately preceding a show cause notice as interpreted in a government legal opinion; the Board has rescinded its earlier circular and directed field formations to follow the amended limitation framework and acknowledge receipt of the updated guidance.</description>
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      <description>Amendment to Section 11A limits the temporal scope for raising excise demands to the retrospective period immediately preceding a show cause notice as interpreted in a government legal opinion; the Board has rescinded its earlier circular and directed field formations to follow the amended limitation framework and acknowledge receipt of the updated guidance.</description>
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