Case Law Analysis
|Custom, Excise & Service Tax Tribunal
Section 11D Central Excise Act | Retrospective Application Barred; CESTAT Chandigarh Quashes Rs. 55 Lakh Demand for Pre-1991 Period : CESTAT
CESTAT Chandigarh rules that Section 11D of the Central Excise Act, 1944 cannot be applied retrospectively, setting aside a Rs. 55,01,282 demand for the period prior to September 20, 1991. The ruling reinforces that excise duty demands under Section 11D are prospective only, impacting businesses facing retrospective tax claims.