https://www.taxtmi.com/caselaws?id=165681 Retrospective excise duty was treated as valid where the charging provision expressly covered goods produced or manufactured in Rajasthan, and the later transfer arrangement enabled recovery by the Union for the relevant period. After quantification and demand, arrears of excise duty were treated as a debt recoverable by civil suit, because the statutory recovery machinery was not exclusive and civil jurisdiction was not barred. The court also accepted that publication and procedure requirements were sufficiently met, found no breach of natural justice, applied the 30-year limitation period for recovery of a State debt, and rejected objections to presentation of the plaint and officer authority. en-us Mon, 07 Jul 1980 00:00:00 +0530 Thu, 07 Aug 2014 11:11:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165681 Retrospective excise duty was treated as valid where the charging provision expressly covered goods produced or manufactured in Rajasthan, and the later transfer arrangement enabled recovery by the Union for the relevant period. After quantification and demand, arrears of excise duty were treated as a debt recoverable by civil suit, because the statutory recovery machinery was not exclusive and civil jurisdiction was not barred. The court also accepted that publication and procedure requirements were sufficiently met, found no breach of natural justice, applied the 30-year limitation period for recovery of a State debt, and rejected objections to presentation of the plaint and officer authority. Case-Laws Central Excise Mon, 07 Jul 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165681