https://www.taxtmi.com/caselaws?id=207374 Section 11-A(1) of the Central Excise Act, 1944 limits only the issuance of the show cause notice for non-levied, short-levied, or erroneously refunded duty; it does not prescribe a limitation period for the later demand notice or recovery steps after adjudication. Because the show cause notices were issued within the statutory period, the demand and recovery challenge failed. The Limitation Act, 1963, including Article 137, was held inapplicable to defeat recovery proceedings under the Central Excise Act in this context, so the three-year limitation argument also failed. The writ petition was rejected and the recovery notice sustained. en-us Thu, 08 Sep 2011 00:00:00 +0530 Fri, 08 Jan 2016 11:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207374 Section 11-A(1) of the Central Excise Act, 1944 limits only the issuance of the show cause notice for non-levied, short-levied, or erroneously refunded duty; it does not prescribe a limitation period for the later demand notice or recovery steps after adjudication. Because the show cause notices were issued within the statutory period, the demand and recovery challenge failed. The Limitation Act, 1963, including Article 137, was held inapplicable to defeat recovery proceedings under the Central Excise Act in this context, so the three-year limitation argument also failed. The writ petition was rejected and the recovery notice sustained. Case-Laws Central Excise Thu, 08 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207374