https://www.taxtmi.com/caselaws?id=82894 Limitation under Section 11A of the Central Excise Act, 1944 governed recovery of short-levied duty on the major shortage: the shortage had been recorded since 1976, but the notice was issued only in 1986, and Rule 223A of the Central Excise Rules, 1944 could not override the statutory bar. The principal demand was therefore time-barred. The remaining shortage required de novo adjudication because the earlier order had not addressed the explanations that part of the quantity represented evaporation, handling loss and rounding off, and part represented production lying in the factory. The matter was remanded for fresh finding on that limited issue. en-us Thu, 31 Oct 1991 00:00:00 +0530 Thu, 07 Jul 2011 18:47:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82894 Limitation under Section 11A of the Central Excise Act, 1944 governed recovery of short-levied duty on the major shortage: the shortage had been recorded since 1976, but the notice was issued only in 1986, and Rule 223A of the Central Excise Rules, 1944 could not override the statutory bar. The principal demand was therefore time-barred. The remaining shortage required de novo adjudication because the earlier order had not addressed the explanations that part of the quantity represented evaporation, handling loss and rounding off, and part represented production lying in the factory. The matter was remanded for fresh finding on that limited issue. Case-Laws Central Excise Thu, 31 Oct 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82894