https://www.taxtmi.com/caselaws?id=80851 Recovery of short-paid interest under Rule 49A was treated as a claim for interest, not a duty demand under Section 11A, so the normal limitation for such recovery applied and the notice issued within three years was within time. For computing interest under Rule 49A, the duty under the Additional Duties of Excise (Textile & Textile Articles) Act, 1978 was includible because Section 3(3) extended the Central Excises and Salt Act, 1944 and its rules to the additional duty levy. The Revenue's challenge therefore succeeded, and the department's demand was upheld on both limitation and merits. en-us Wed, 12 Sep 1990 00:00:00 +0530 Mon, 20 Jun 2011 17:13:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80851 Recovery of short-paid interest under Rule 49A was treated as a claim for interest, not a duty demand under Section 11A, so the normal limitation for such recovery applied and the notice issued within three years was within time. For computing interest under Rule 49A, the duty under the Additional Duties of Excise (Textile & Textile Articles) Act, 1978 was includible because Section 3(3) extended the Central Excises and Salt Act, 1944 and its rules to the additional duty levy. The Revenue's challenge therefore succeeded, and the department's demand was upheld on both limitation and merits. Case-Laws Central Excise Wed, 12 Sep 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80851