https://www.taxtmi.com/caselaws?id=88090 Section 11A did not bar recovery of central excise duty merely because no notice under that provision was issued, where the matter had already been taken up in appeal under Section 35E. The Tribunal held that Section 11A does not override Section 35E and that the two provisions operate in their own fields. Accordingly, the department was not restricted to Section 11A alone for recovery in the circumstances, and the limitation objection based on Section 11A was rejected against the assessee. en-us Wed, 17 Dec 1997 00:00:00 +0530 Wed, 14 Sep 2011 18:51:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88090 Section 11A did not bar recovery of central excise duty merely because no notice under that provision was issued, where the matter had already been taken up in appeal under Section 35E. The Tribunal held that Section 11A does not override Section 35E and that the two provisions operate in their own fields. Accordingly, the department was not restricted to Section 11A alone for recovery in the circumstances, and the limitation objection based on Section 11A was rejected against the assessee. Case-Laws Central Excise Wed, 17 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88090