https://www.taxtmi.com/caselaws?id=31117 Extended limitation under the proviso to Section 11A(1) of the Central Excise Act could not be invoked for clearances made before a contrary departmental circular where the assessee had acted on a bona fide belief based on an earlier favourable circular. The later circular was held to operate prospectively and could not fasten liability for the prior period. Duty liability survived only for clearances made after 07-03-1990, and the Original Authority was required to quantify the demand for that post-circular period. en-us Fri, 06 Jun 2008 00:00:00 +0530 Sun, 19 Oct 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31117 Extended limitation under the proviso to Section 11A(1) of the Central Excise Act could not be invoked for clearances made before a contrary departmental circular where the assessee had acted on a bona fide belief based on an earlier favourable circular. The later circular was held to operate prospectively and could not fasten liability for the prior period. Duty liability survived only for clearances made after 07-03-1990, and the Original Authority was required to quantify the demand for that post-circular period. Case-Laws Central Excise Fri, 06 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31117