https://www.taxtmi.com/caselaws?id=90621 Sections 35E and 11A of the Central Excise Act require separate consideration where supervisory review proceedings challenge a refund order and recovery of allegedly erroneous refund is contemplated. The central issue is whether the notice limitation applicable to duty recovery under Section 11A also governs a review initiated under Section 35E, which is distinct from an appeal under Section 35A. The limitation issue was remanded for fresh consideration, with an opportunity of hearing to the respondent. en-us Mon, 29 Dec 1997 00:00:00 +0530 Mon, 10 Oct 2011 13:16:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90621 Sections 35E and 11A of the Central Excise Act require separate consideration where supervisory review proceedings challenge a refund order and recovery of allegedly erroneous refund is contemplated. The central issue is whether the notice limitation applicable to duty recovery under Section 11A also governs a review initiated under Section 35E, which is distinct from an appeal under Section 35A. The limitation issue was remanded for fresh consideration, with an opportunity of hearing to the respondent. Case-Laws Central Excise Mon, 29 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90621