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of <h1>Section 91: deemed show cause statements allow extended Central Excise duty demands for subsequent periods under section 11A(7A)</h1> Section 91 inserts sub-section (7A) into section 11A of the Central Excise Act, empowering the Central Excise Officer, after issuing an initial notice under sub-sections (1), (3), (4) or (5), to subsequently serve a statement for later periods detailing duty not levied, not paid, short-levied, short-paid or erroneously refunded. Such a statement is deemed to be a show cause notice for those subsequent periods under the same applicable sub-section, provided the grounds relied upon are identical to those in the earlier notice(s). This facilitates extended demand for subsequent periods without issuing fresh, full notices each time.
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