https://www.taxtmi.com/article/detailed?id=16898 Recovery of amounts collected as representing central excise duty under Section 11D of the Central Excise Act, 1944 cannot be applied to a period preceding the provision's commencement, absent express or necessarily implied retrospective effect. A demand invoking Section 11D for a period ending before 20.09.1991 failed because the provision came into force only on that date. The commentary stresses that a recovery mechanism creating substantive fiscal liability must exist during the relevant period and cannot be stretched backwards by implication. It distinguishes procedural rules from provisions that enlarge recovery powers or impose new obligations, which ordinarily operate prospectively only. en-us Sat, 11 Jul 2026 10:32:03 +0530 Sat, 11 Jul 2026 10:32:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16898 Recovery of amounts collected as representing central excise duty under Section 11D of the Central Excise Act, 1944 cannot be applied to a period preceding the provision's commencement, absent express or necessarily implied retrospective effect. A demand invoking Section 11D for a period ending before 20.09.1991 failed because the provision came into force only on that date. The commentary stresses that a recovery mechanism creating substantive fiscal liability must exist during the relevant period and cannot be stretched backwards by implication. It distinguishes procedural rules from provisions that enlarge recovery powers or impose new obligations, which ordinarily operate prospectively only. Articles Central Excise Sat, 11 Jul 2026 10:32:03 +0530 https://www.taxtmi.com/article/detailed?id=16898