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<h1>Supreme Court clarifies time limits for excise duty recovery, dismisses appeals</h1> <h3>ASIAN PAINTS (INDIA) LTD. Versus COLLECTOR OF CENTRAL EXCISE, BOMBAY</h3> ASIAN PAINTS (INDIA) LTD. Versus COLLECTOR OF CENTRAL EXCISE, BOMBAY - 2002 (142) E.L.T. 522 (S.C.) The Supreme Court of India dismissed appeals regarding the interpretation of Sections 35E and 11A of the Central Excise Act. The Court clarified that the two sections serve different purposes and have distinct time limits. It ruled that excise duty recovery can still be pursued after the time limit under Section 11A has expired, to avoid rendering Section 35E ineffective. The appeals were dismissed with costs.