https://www.taxtmi.com/caselaws?id=81380 Where excise duty liability had already attached and only recovery was postponed by a court injunction, enforcement after vacation of the injunction was treated as recovery of an existing levy, not a fresh case of non-levy, short levy, or short payment. In that situation, a separate notice under Section 11A was not required because the approved classification list and the RT-12 endorsement sufficiently supported recovery of the differential duty. The commentary applies the settled principle that postponed enforcement of an already determined duty liability does not trigger the full Section 11A procedure. en-us Fri, 31 May 1991 00:00:00 +0530 Fri, 24 Jun 2011 12:19:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81380 Where excise duty liability had already attached and only recovery was postponed by a court injunction, enforcement after vacation of the injunction was treated as recovery of an existing levy, not a fresh case of non-levy, short levy, or short payment. In that situation, a separate notice under Section 11A was not required because the approved classification list and the RT-12 endorsement sufficiently supported recovery of the differential duty. The commentary applies the settled principle that postponed enforcement of an already determined duty liability does not trigger the full Section 11A procedure. Case-Laws Central Excise Fri, 31 May 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81380