Prospective operation of Section 11D bars recovery of pre-1991 excise collections despite the non obstante clause.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Section 11D was held to operate prospectively because its penal character and plain language indicated application only to amounts collected after its introduction on 20-9-1991. The decisive factor was when the duty-like amounts were collected, not the date of the show-cause notice. The non obstante clause gave the provision overriding effect over inconsistent rules, but did not make it retrospective. Collections made before 20-9-1991 could not be recovered under the section, so the demand was unsustainable.....