https://www.taxtmi.com/caselaws?id=95539 Proceedings for recovery under Section 11D were not maintainable where no adjudicatory machinery existed to determine and quantify the alleged liability. The Tribunal accepted the High Court view that Section 11D was valid, but held that recovery could not be pursued until the procedure contemplated for recovery under Section 11A was available. Any liability under Section 11D was therefore left pending until the appropriate machinery was established. en-us Tue, 28 Sep 1999 00:00:00 +0530 Tue, 13 Dec 2011 12:56:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95539 Proceedings for recovery under Section 11D were not maintainable where no adjudicatory machinery existed to determine and quantify the alleged liability. The Tribunal accepted the High Court view that Section 11D was valid, but held that recovery could not be pursued until the procedure contemplated for recovery under Section 11A was available. Any liability under Section 11D was therefore left pending until the appropriate machinery was established. Case-Laws Central Excise Tue, 28 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95539