https://www.taxtmi.com/caselaws?id=44746 Section 11A of the Central Excise Act, 1944 applied to recoveries made under unamended Rule 57-I of the Central Excise Rules, 1944 because the rule had to operate consistently with the parent Act's limitation scheme. The absence of an express limitation clause in the rule did not displace the statutory time limit, and notice initiating recovery formed part of the same process. The later insertion of a limitation clause was treated as clarificatory. A pre-amendment show-cause notice issued beyond limitation was therefore invalid. en-us Fri, 04 Jul 1997 00:00:00 +0530 Sat, 03 Jul 2010 15:20:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44746 Section 11A of the Central Excise Act, 1944 applied to recoveries made under unamended Rule 57-I of the Central Excise Rules, 1944 because the rule had to operate consistently with the parent Act's limitation scheme. The absence of an express limitation clause in the rule did not displace the statutory time limit, and notice initiating recovery formed part of the same process. The later insertion of a limitation clause was treated as clarificatory. A pre-amendment show-cause notice issued beyond limitation was therefore invalid. Case-Laws Central Excise Fri, 04 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44746