Excise duty payment after fraud allows remediation by paying duty with interest and penalty to resolve liability and conclude proceedings. Amendment adds sub section (1A) to section 11A permitting a person served with a notice to pay excise duty (in full or part) where duty was evaded by fraud, collusion, willful mis statement, suppression or contravention, together with interest under section 11AB and a prescribed penalty within the statutory period. Provisos to sub section (2) provide that full payment with interest and penalty renders the related proceedings conclusive as to the matters stated, while partial payment allows the Central Excise Officer to determine the remaining duty or interest not exceeding the amount partly admitted.