https://www.taxtmi.com/caselaws?id=794482 Section 11D of the Central Excise Act, 1944 was treated as prospective only and could not be applied to amounts collected and retained before its insertion. In the absence of express legislative language giving retrospective effect, a statutory liability cannot be imposed for a period that ended before the provision came into force. The authorities relied on support the view that Section 11D does not authorise recovery for pre-insertion collections, so the demand for the disputed period was unsustainable. en-us Mon, 06 Jul 2026 00:00:00 +0530 Tue, 07 Jul 2026 08:39:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794482 Section 11D of the Central Excise Act, 1944 was treated as prospective only and could not be applied to amounts collected and retained before its insertion. In the absence of express legislative language giving retrospective effect, a statutory liability cannot be imposed for a period that ended before the provision came into force. The authorities relied on support the view that Section 11D does not authorise recovery for pre-insertion collections, so the demand for the disputed period was unsustainable. Case-Laws Central Excise Mon, 06 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794482