https://www.taxtmi.com/acts?id=79 The statute enables recovery of duty not levied, unpaid, short levied, short paid or erroneously refunded with distinct procedures: for non fraud cases the officer must issue a show cause notice within a shorter limitation period, but the liable person may voluntarily pay duty with interest before notice and inform the officer to prevent further notice or penalty; for fraud related cases a longer limitation period applies, with mandatory notice requiring duty, interest and an equal penalty, and determinations after hearing must be completed within specified timeframes. Appellate modification adjusts interest and penalties accordingly. en-us Sat, 19 Jan 2008 22:45:54 +0530 Fri, 01 Mar 2019 12:26:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=79 The statute enables recovery of duty not levied, unpaid, short levied, short paid or erroneously refunded with distinct procedures: for non fraud cases the officer must issue a show cause notice within a shorter limitation period, but the liable person may voluntarily pay duty with interest before notice and inform the officer to prevent further notice or penalty; for fraud related cases a longer limitation period applies, with mandatory notice requiring duty, interest and an equal penalty, and determinations after hearing must be completed within specified timeframes. Appellate modification adjusts interest and penalties accordingly. Act-Rules Central Excise Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=79