Court Upholds Validity of 1992 Circular on Extended Limitation Period in Central Excise Law Despite Amendment Changes. https://www.taxtmi.com/highlights?id=33485 Extended period of limitation - reliance upon the earlier circular subsequent to the amendment in the notification - when the very language is kept intact and there is only addition in the number of units, it cannot be said that the clarification of the Central Board of Customs & Central Excise dated 27.06.1992 referred to herein above shall be wiped off or nullified - No demand - HC en-us Tue, 28 Feb 2017 11:42:13 +0530 Tue, 28 Feb 2017 21:31:04 +0530 TaxTMI RSS Generator Court Upholds Validity of 1992 Circular on Extended Limitation Period in Central Excise Law Despite Amendment Changes. https://www.taxtmi.com/highlights?id=33485 Extended period of limitation - reliance upon the earlier circular subsequent to the amendment in the notification - when the very language is kept intact and there is only addition in the number of units, it cannot be said that the clarification of the Central Board of Customs & Central Excise dated 27.06.1992 referred to herein above shall be wiped off or nullified - No demand - HC Highlights Central Excise Tue, 28 Feb 2017 11:42:13 +0530 https://www.taxtmi.com/highlights?id=33485