https://www.taxtmi.com/caselaws?id=72296 Duty recovery on warehoused goods for excess storage loss was treated as subject to Section 11A of the Central Excises & Salt Act, 1944, even where recovery was sought under Rule 160 of the Central Excise Rules, 1944. The Act prevailed over the Rules, so the limitation period under Section 11A applied and was linked to the filing of the return under Rule 173-G through the statutory definition of "relevant date". Section 11A also required notice to the person chargeable with duty before recovery of any short levy. On that basis, a demand raised without notice was unsustainable and barred by limitation. en-us Mon, 02 Sep 1985 00:00:00 +0530 Wed, 18 May 2011 12:46:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72296 Duty recovery on warehoused goods for excess storage loss was treated as subject to Section 11A of the Central Excises & Salt Act, 1944, even where recovery was sought under Rule 160 of the Central Excise Rules, 1944. The Act prevailed over the Rules, so the limitation period under Section 11A applied and was linked to the filing of the return under Rule 173-G through the statutory definition of "relevant date". Section 11A also required notice to the person chargeable with duty before recovery of any short levy. On that basis, a demand raised without notice was unsustainable and barred by limitation. Case-Laws Central Excise Mon, 02 Sep 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72296