https://www.taxtmi.com/caselaws?id=50728 A retrospective validating amendment to Section 11A of the Central Excise Act, 1944 was effective to remove the earlier rule-based bar on recovering duty where clearance had proceeded on an approved classification list, because the legislature cured the defect in the legal basis for the prior restriction. The extended limitation period under Section 11A, however, depended on proof of fraud, collusion, wilful misstatement or suppression of facts with intent to evade duty, and that jurisdictional foundation had to be pleaded and determined. The Tribunal's failure to decide that limitation question meant the matter required fresh consideration on that issue. en-us Wed, 19 Nov 2003 00:00:00 +0530 Mon, 14 Jul 2014 10:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50728 A retrospective validating amendment to Section 11A of the Central Excise Act, 1944 was effective to remove the earlier rule-based bar on recovering duty where clearance had proceeded on an approved classification list, because the legislature cured the defect in the legal basis for the prior restriction. The extended limitation period under Section 11A, however, depended on proof of fraud, collusion, wilful misstatement or suppression of facts with intent to evade duty, and that jurisdictional foundation had to be pleaded and determined. The Tribunal's failure to decide that limitation question meant the matter required fresh consideration on that issue. Case-Laws Central Excise Wed, 19 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50728