https://www.taxtmi.com/caselaws?id=43965 The third proviso to Section 36(2) of the Central Excises and Salt Act, 1944 fixes limitation for a proposed levy or enhancement by reference to the time limit in Section 11A, even if Section 11A had not yet been brought into force when the notice was issued. The notice under Section 36(2) is not issued under Section 11A itself; the proviso merely uses Section 11A as the measure for computing limitation. On that basis, the six-month period applicable to a short-levy case governed the notice, and the later commencement of Section 11A did not defeat the notice. en-us Wed, 24 Aug 1994 00:00:00 +0530 Tue, 22 Jun 2010 11:35:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43965 The third proviso to Section 36(2) of the Central Excises and Salt Act, 1944 fixes limitation for a proposed levy or enhancement by reference to the time limit in Section 11A, even if Section 11A had not yet been brought into force when the notice was issued. The notice under Section 36(2) is not issued under Section 11A itself; the proviso merely uses Section 11A as the measure for computing limitation. On that basis, the six-month period applicable to a short-levy case governed the notice, and the later commencement of Section 11A did not defeat the notice. Case-Laws Central Excise Wed, 24 Aug 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43965