https://www.taxtmi.com/caselaws?id=82005 Recovery of a rebate granted as an excess-production incentive is governed by the limitation period applicable to refund of duty under the erstwhile Central Excise Rules. A demand initially raised through DD-2 forms, without a show cause notice, does not constitute valid recovery proceedings. A show cause notice issued years after the alleged excess production cannot cure that initial defect. Recovery proceedings therefore had to be initiated within the prescribed statutory period, and the demand was time-barred and unsustainable. en-us Thu, 26 Mar 1992 00:00:00 +0530 Fri, 01 Jul 2011 12:59:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82005 Recovery of a rebate granted as an excess-production incentive is governed by the limitation period applicable to refund of duty under the erstwhile Central Excise Rules. A demand initially raised through DD-2 forms, without a show cause notice, does not constitute valid recovery proceedings. A show cause notice issued years after the alleged excess production cannot cure that initial defect. Recovery proceedings therefore had to be initiated within the prescribed statutory period, and the demand was time-barred and unsustainable. Case-Laws Central Excise Thu, 26 Mar 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82005