https://www.taxtmi.com/circulars?id=476 Section 28's requirement to issue notice is a procedural protection personal to the addressee that may be waived; jurisdiction to recover escaped duty stems from the levy provision, so procedural noncompliance may render proceedings voidable but does not oust recovery jurisdiction. Separately, compounded levy schemes constitute distinct regulatory regimes, and general time-limit provisions for ordinary excise recovery do not automatically apply to such special schemes. en-us Tue, 03 Dec 2002 00:00:00 +0530 Tue, 23 Sep 2008 17:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=476 Section 28's requirement to issue notice is a procedural protection personal to the addressee that may be waived; jurisdiction to recover escaped duty stems from the levy provision, so procedural noncompliance may render proceedings voidable but does not oust recovery jurisdiction. Separately, compounded levy schemes constitute distinct regulatory regimes, and general time-limit provisions for ordinary excise recovery do not automatically apply to such special schemes. Circulars Central Excise Tue, 03 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/circulars?id=476