https://www.taxtmi.com/caselaws?id=90621 The article examines whether the limitation requirement in Section 11A of the Central Excise Act applies to review proceedings under Section 35E concerning recovery of duty allegedly erroneously refunded. It distinguishes Section 35E supervisory review from an appeal under Section 35A and notes that the interaction between the two provisions must be examined to determine the governing time limit. The matter was remanded to the Commissioner (Appeals) for fresh consideration of the limitation question under Sections 35E and 11A, 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 The article examines whether the limitation requirement in Section 11A of the Central Excise Act applies to review proceedings under Section 35E concerning recovery of duty allegedly erroneously refunded. It distinguishes Section 35E supervisory review from an appeal under Section 35A and notes that the interaction between the two provisions must be examined to determine the governing time limit. The matter was remanded to the Commissioner (Appeals) for fresh consideration of the limitation question under Sections 35E and 11A, 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