https://www.taxtmi.com/caselaws?id=152522 The judgment clarified the interpretation of the normal period of limitation for duty recovery under Section 11A(1) of the Central Excise Act. It highlighted the application of the amended provisions, changing the normal limitation period from six months to one year. The court set aside the lower appellate authority's decision, emphasizing the correct legal position. The order-in-original was restored due to the absence of an appeal by the assessee, focusing on the legal interpretation of duty liability. en-us Wed, 03 Mar 2010 00:00:00 +0530 Sat, 06 Jul 2013 11:34:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152522 The judgment clarified the interpretation of the normal period of limitation for duty recovery under Section 11A(1) of the Central Excise Act. It highlighted the application of the amended provisions, changing the normal limitation period from six months to one year. The court set aside the lower appellate authority's decision, emphasizing the correct legal position. The order-in-original was restored due to the absence of an appeal by the assessee, focusing on the legal interpretation of duty liability. Case-Laws Central Excise Wed, 03 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152522