https://www.taxtmi.com/caselaws?id=47448 The SC held that show cause notices issued within six months of the relevant periods were not time-barred. A later circular did not invalidate the demand because it was merely clarificatory and did not govern the legality of the notices. The Court also relied on the retrospective amendment to Section 11A of the Central Excise Act, 1944, which permits recovery where duty has not been levied, short-levied, short-paid, or erroneously refunded, even if the non-levy or short levy arose from prior approval, acceptance, or assessment. The limitation objection was rejected and the demand was upheld as within time. en-us Wed, 19 Oct 2005 00:00:00 +0530 Mon, 21 Apr 2014 15:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47448 The SC held that show cause notices issued within six months of the relevant periods were not time-barred. A later circular did not invalidate the demand because it was merely clarificatory and did not govern the legality of the notices. The Court also relied on the retrospective amendment to Section 11A of the Central Excise Act, 1944, which permits recovery where duty has not been levied, short-levied, short-paid, or erroneously refunded, even if the non-levy or short levy arose from prior approval, acceptance, or assessment. The limitation objection was rejected and the demand was upheld as within time. Case-Laws Central Excise Wed, 19 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47448