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TMI BlogRecovery of duties not levied or not paid or short-levied or short-paid or erroneously refundedX X X X Extracts X X X X X X X X Extracts X X X X ..... ral Excise Officer, the amount of duty along with interest payable thereon under section 11AA. (2) The person who has paid the duty under clause (b) of sub-section (1), shall inform the Central Excise Officer of such payment in writing, who, on receipt of such information, shall not serve any notice under clause (a) of that sub-section in respect of the duty so paid or any penalty leviable under the provisions of this Act or the rules made thereunder. (3) Where the Central Excise Officer is of the opinion that the amount paid under clause (b) of sub-section (1) falls short of the amount actually payable, then, he shall proceed to issue the notice as provided for in clause (a) of that sub-section in respect of such amount which falls short of the amount actually payable in the manner specified under that sub-section and the period of 12[two years] shall be computed from the date of receipt of information under sub-section (2). (4) Where any duty of excise has not been levied or paid or has been short levied or short-paid or erroneously refunded, by the reason of- (a) fraud; or (b) collusion; or (c) any wilful mis-statement; or (d) suppression of facts; or (e) contravent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the amount specified in the notice. (11) The Central Excise Officer shall determine the amount of duty of excise under sub-section (10)- (a) within six months from the date of notice where it is possible to do so in respect of cases falling under sub-section (1); (b) within 12[two years] from the date of notice where it is possible to do so in respect of cases falling under sub-section (4) 6[***]. (12) Where the appellate authority or tribunal or court modifies the amount of duty of excise determined by the Central Excise Officer under sub-section (10), then the amount of penalties and interest under this section shall stand modified accordingly, taking into account the amount of duty of excise so modified. (13) Where the amount as modified by the appellate authority or tribunal or court is more than the amount determined under sub-section (10) by the Central Excise Officer, the time within which the interest or penalty is payable under this Act shall be counted from the date of the order of the appellate authority or tribunal or court in respect of such increased amount. (14) Where an order determining the duty of excise is passed by the Central Excise Officer under thi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f section 11A as amended by the Finance Act, 2015.] ****************************** Notes: 1. Section 11A substituted vide Finance Act, 2011 w.e.f. 8-4-2011, before it was read as, "Section 11A. Recovery of duties not levied or not paid or short-levied or short-paid or erroneously refunded.- (1) When any duty of excise 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, as the case may be, was on the basis of any approval, acceptance or assessment relating to the rate of duty on or valuation of excisable goods under any other provisions of this Act or the rules made thereunder, a Central Excise Officer may, within one year from the relevant date, serve notice on the person chargeable with the duty which has not been levied or paid or which has been short-levied or short-paid or to whom the refund has erroneously been made, requiring him to show cause why he should not pay the amount specified in the notice: Provided that where any duty of excise has not been levied or paid or has been short-levied or short-paid or erroneously refunded by reason ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... levied or paid or has been short-levied or short-paid or erroneously refunded, by reason of fraud, collusion or any willful mis-statement or suppression of facts, or contravention of any of the provisions of this Act or of the rules made there under with intent to evade payment of duty, where it is possible to do so, shall determine the amount of such duty, within a period of one year; and ( b) in any other case, where it is possible to do so, shall determine the amount of duty of excise which has not been levied or paid or has been short-levied or short-paid or erroneously refunded, within a period of six months, from the date of service of the notice on the person under sub-section (1). (2B) Where any duty of excise has not been levied or paid or has been short-levied or short-paid or erroneously refunded, the person, chargeable with the duty, may pay the amount of duty, on the basis of his own ascertainment of such duty or on the basis of duty ascertained by a Central Excise Officer before service of notice on him under sub-section ( 1) in respect of the duty, and inform the Central Excise Officer of such payment in writing, who, on receipt of such information shall not ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dical return as aforesaid is filed, the last date on which such return is to be filed under the said rules; (C) in any other case, the date on which the duty is to be paid under this Act or the rules made thereunder; (b) in a case where duty of excise is provisionally assessed under this Act or the rules made thereunder, the date of adjustment of duty after the final assessment thereof; (c) in the case of excisable goods on which duty of excise has been erroneously refunded, the date of such refund." ******************************* Sub Notes: (of earlier section 11A) A. Sub Section 1A has been inserted by Taxation Laws (Amendment) Act, 2006 (29 of 2006) with effect from 14-7-2006 B. In section 11A, in sub-section (2B), after Explanation 2, the Explanation 3 has been inserted vide Finance Act, 2010 w.e.f. 08.05.2010. ******************************* 2. Substituted vide Finance Act, 2012, w.e.f. 01-04-2012, before it was read as:- "has not been levied or paid or" 3. Substituted vide Finance Act, 2012, w.e.f. 01-04-2012, before it was read as:- "(8) In computing the period of one year referred to in clause (a) of subsection (1) or five years referred to in sub-sect ..... X X X X Extracts X X X X X X X X Extracts X X X X
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