https://www.taxtmi.com/caselaws?id=93817 Recovery of duty difference under Section 11D of the Central Excise Act was held unenforceable because, on the relevant date, the provision lacked the procedural machinery needed for implementation. The Tribunal tested the recovery against the law prevailing on the date of the notice and the original order, and found that without the requisite enforcement framework the demand could not be sustained. The impugned order was therefore set aside and the appeals were allowed in favour of the assessees. en-us Wed, 09 Aug 2000 00:00:00 +0530 Thu, 17 Nov 2011 11:47:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93817 Recovery of duty difference under Section 11D of the Central Excise Act was held unenforceable because, on the relevant date, the provision lacked the procedural machinery needed for implementation. The Tribunal tested the recovery against the law prevailing on the date of the notice and the original order, and found that without the requisite enforcement framework the demand could not be sustained. The impugned order was therefore set aside and the appeals were allowed in favour of the assessees. Case-Laws Central Excise Wed, 09 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93817