https://www.taxtmi.com/caselaws?id=46717 Sections 11AB and 11AC of the Central Excise Act were described as operating prospectively, with Section 11AB(2) excluding cases where duty had become payable before the relevant assent date and the Board circular stating the same position. On that basis, the writ challenge to validity and retrospectivity was not pursued in the abstract; the petitioners were directed to first reply to the show cause notices, and the authorities were to decide the matter in accordance with law. en-us Thu, 22 Jul 1999 00:00:00 +0530 Fri, 23 Jul 2010 14:11:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46717 Sections 11AB and 11AC of the Central Excise Act were described as operating prospectively, with Section 11AB(2) excluding cases where duty had become payable before the relevant assent date and the Board circular stating the same position. On that basis, the writ challenge to validity and retrospectivity was not pursued in the abstract; the petitioners were directed to first reply to the show cause notices, and the authorities were to decide the matter in accordance with law. Case-Laws Central Excise Thu, 22 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46717