https://www.taxtmi.com/caselaws?id=794699 Section 11D of the Central Excise Act does not operate retrospectively: liability attaches only to amounts collected after its commencement on 20-09-1991, because the word "collected" cannot be stretched to cover earlier collections and a provision creating substantive liability is ordinarily prospective absent clear contrary indication. Amounts collected before that date were therefore not payable to the Central Government, and the issue was answered in favour of the assessee. en-us Fri, 05 Dec 2025 00:00:00 +0530 Fri, 10 Jul 2026 07:39:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794699 Section 11D of the Central Excise Act does not operate retrospectively: liability attaches only to amounts collected after its commencement on 20-09-1991, because the word "collected" cannot be stretched to cover earlier collections and a provision creating substantive liability is ordinarily prospective absent clear contrary indication. Amounts collected before that date were therefore not payable to the Central Government, and the issue was answered in favour of the assessee. Case-Laws Central Excise Fri, 05 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794699