https://www.taxtmi.com/caselaws?id=114764 Section 11D of the Central Excise Act applies only where duty has first been assessed or determined under the Act or Rules and excess duty is then collected from buyers. Allegations of clandestine removal without payment of duty do not satisfy that precondition, and issuance of invoices alone is not an assessment. The text also notes that a demand raised long after the relevant clearances was time-barred under Section 11A, and Section 11D could not be used to revive an otherwise barred recovery. The operative result was that the duty and penalty set aside in the impugned order were sustained. en-us Mon, 13 Dec 2004 00:00:00 +0530 Sat, 19 May 2012 17:23:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114764 Section 11D of the Central Excise Act applies only where duty has first been assessed or determined under the Act or Rules and excess duty is then collected from buyers. Allegations of clandestine removal without payment of duty do not satisfy that precondition, and issuance of invoices alone is not an assessment. The text also notes that a demand raised long after the relevant clearances was time-barred under Section 11A, and Section 11D could not be used to revive an otherwise barred recovery. The operative result was that the duty and penalty set aside in the impugned order were sustained. Case-Laws Central Excise Mon, 13 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114764