https://www.taxtmi.com/caselaws?id=73013 Under the self-removal and RT-12 assessment mechanism, a short-paid duty difference became payable once the proper officer assessed a higher liability than the amount paid by the assessee. The liability arose from the assessment itself, so no fresh show cause notice or separate formal demand was necessary. On that footing, the later invocation of Rule 10 and Section 11A was treated as redundant, and the limitation objection based on those provisions did not survive. The differential duty remained recoverable as a statutory consequence of the assessed return process. en-us Mon, 04 Apr 1983 00:00:00 +0530 Thu, 26 May 2011 15:44:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73013 Under the self-removal and RT-12 assessment mechanism, a short-paid duty difference became payable once the proper officer assessed a higher liability than the amount paid by the assessee. The liability arose from the assessment itself, so no fresh show cause notice or separate formal demand was necessary. On that footing, the later invocation of Rule 10 and Section 11A was treated as redundant, and the limitation objection based on those provisions did not survive. The differential duty remained recoverable as a statutory consequence of the assessed return process. Case-Laws Central Excise Mon, 04 Apr 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73013