Duty - Section 11A - SCN under the amended section to cover extended period.

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....entral Excise Act, 1944 w.e.f. 12.5.2000, the Supreme Court Judgment in the case of Mysore Rolling Mills Private Limited Vs. Collector of Central Excise, Belgium [1987(28) ELT 50(SC)] has come to Board's notice. The Supreme Court has examined the issue of limitation in that case in an identical situation. Prior to amendment, Rule 9 provided for a period of one year for rasing demands but with effe....