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2005 (10) TMI 92 - SC - Central ExciseDuty demand - Bar of limitation - The Tribunal noticed that the demand notices were dated 31st of May, 1990. They were thus prior to the circular dated 23rd October, 1990. Therefore, it is surprising that the Tribunal still concludes that the demand notices were based on that circular. Even otherwise, this circular is merely clarificatory. It does not provide that the classification as per the Circular, can only be after the date of the circular. The submissions made by the counsel in Court today ignore amended Section 11A of the Central Excise Act, 1944 which categorically provides that if a duty has not been levied or paid or has been short levied or short-paid or erroneously refunded, whether or not such non-levy or non-payment, short-levy or short-payment or erroneous refund was on the basis of any approval, acceptance or assessment, the Central Excise Officer can serve a notice as to why payment should not be made. This amendment has been made retrospectively with effect from 17th November, 1980. The effect of this amendment was considered by this Court in the case of ITW Signode India Ltd. v. Collector of Central Excise reported in [2003 (11) TMI 114 - SUPREME COURT OF INDIA] wherein the validity of this amendment was upheld. The view taken by this Court in Collector of Central Excise v. Cotspun Limited reported in (1999 (9) TMI 87 - SUPREME COURT OF INDIA) was held to be no longer good law. The Order directing Modification of classification list has no bearing on the aspect of demand made under the Show Cause Notices - Demand is not time barred - Decided in favour of Revenue.
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