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Central Excise - Highlights / Catch Notes

Home Highlights August 2013 Year 2013 This

Limitation period for issue of recovery notice under section 11D ...

Case Laws     Central Excise

August 10, 2013

Limitation period for issue of recovery notice under section 11D - The show-cause notice was issued and served beyond the extended period of five years, the action of the appellant is clearly barred by time. Section 11A covers the field of any duty of excise not levied or not paid or has been short levied or short paid etc - It is section 11A which is attracted and not section 11D of the Act - HC

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