https://www.taxtmi.com/caselaws?id=46487 A retrospective validating amendment to Section 11A of the Central Excise Act expanded recovery of short levy or short payment even where duty had earlier been approved, accepted, or assessed, and it displaced the earlier view that approved classification lists barred fresh demands. The amendment also validated pending and past notices. By contrast, the extended limitation period under the first proviso to Section 11A(1) remained dependent on proof of fraud, collusion, wilful misstatement, suppression of facts, or deliberate contravention to evade duty; mere departmental mistake or an incorrect assumption about registration was insufficient. The text notes partial relief in connected matters, including remand or limited interference. en-us Mon, 13 Jan 2003 00:00:00 +0530 Mon, 29 Sep 2025 17:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46487 A retrospective validating amendment to Section 11A of the Central Excise Act expanded recovery of short levy or short payment even where duty had earlier been approved, accepted, or assessed, and it displaced the earlier view that approved classification lists barred fresh demands. The amendment also validated pending and past notices. By contrast, the extended limitation period under the first proviso to Section 11A(1) remained dependent on proof of fraud, collusion, wilful misstatement, suppression of facts, or deliberate contravention to evade duty; mere departmental mistake or an incorrect assumption about registration was insufficient. The text notes partial relief in connected matters, including remand or limited interference. Case-Laws Central Excise Mon, 13 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46487