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

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..... nded section 11-A of Central 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 .....

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..... dgement of the Supreme Court may be brought to the notice of fields formations. The board, therefore, in modification of the earlier circular date 8.8.2000 desire that show-cause notices under the amended section 11A may be issued keeping in view the aforesaid specific judgment of the Apex Court in the context of applicability of extended period under Central Excise Law. - Circular - Trade Notic .....

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