https://www.taxtmi.com/caselaws?id=85682 The High Court held that the absence of machinery provisions for adjudication under Section 11D precluded the recovery proceedings initiated by the department against the appellants for amounts collected before a decision on assessable value. While the court quashed the recovery proceedings, it affirmed the statutory liability to pay any duty collected to the Central Government. The court emphasized that the liability under Section 11D must be adjudicated and enforced in accordance with the law, despite the lack of machinery provisions. The Appellate Tribunal upheld the High Court's decision, setting aside the lower authority's order and maintaining the matter pending for action consistent with the court's ruling. en-us Wed, 10 Jul 1996 00:00:00 +0530 Sat, 06 Aug 2011 15:21:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85682 The High Court held that the absence of machinery provisions for adjudication under Section 11D precluded the recovery proceedings initiated by the department against the appellants for amounts collected before a decision on assessable value. While the court quashed the recovery proceedings, it affirmed the statutory liability to pay any duty collected to the Central Government. The court emphasized that the liability under Section 11D must be adjudicated and enforced in accordance with the law, despite the lack of machinery provisions. The Appellate Tribunal upheld the High Court's decision, setting aside the lower authority's order and maintaining the matter pending for action consistent with the court's ruling. Case-Laws Central Excise Wed, 10 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85682