Amendment of Section II A of the Central Excise Act, 1944- effect on time barred demands- reg.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....2000. By the clause (97 (b), time limit to serve notice on persons in clause where duty of excise has not been levied or paid or has been short levied or short paid or erroneously refunded has been increased from 6 months to 1 year. finance Act, 2000 has come into force w.e.f. 12-5-2000. In this regard the following two questions have been raised by field formations:- (1) Where the show-cause not....