Applicability of Sections 11 A and 11B to Sections 51 and 52 of the Finance Act, 1982 - Instructions regarding

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..... artment of Revenue) New Delhi Subject : Applicability of Sections 11 A and 11B to Sections 51 and 52 of the Finance Act, 1982 - Instructions regarding Doubts have been raised as to whether demands under Section 51 or 52 of the Finance Act, 1982, could be raised without any time limit or whether they would be covered by the time limit provided under Section 11A of the Central Excises & Salt Act .....

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..... eme Court has since been accepted by the Ministry. 3. The provisions of Section 52 of the Finance Act, 1982 are identical to those of Section 51 of the Finance Act, 1982. The decision of the Supreme Court in the case of M/s. J.K. Cotton Spinning & Weaving Mills Co. Ltd. cited above would therefore apply mutatis mutandis to the provisions of Section 52 of the Finance Act, 1982 as well. 4. On simi .....

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