Recovery of Excise Duties: one- and five-year notice regimes with pre-payment options limiting penalties and prescribing interest. Section 11A prescribes recovery procedures for omitted, short-paid or erroneously refunded excise duties: non-fraud cases attract a one-year show-cause period with a pre-payment option (duty plus interest) that bars subsequent notice for the amount paid; fraud-related or intent-to-evade cases permit a five-year notice with duty, interest and penalty equal to duty; audit findings where records exist attract a five-year notice with fifty per cent penalty, while a pre-notice payment option permits interest plus a monthly penalty capped at twenty-five per cent; limitation periods exclude judicial stays and appellate modifications adjust interest and penalties.