https://www.taxtmi.com/article/detailed?id=451 Section 11A authorises recovery of excise duty not levied, short levied, short paid or erroneously refunded within one year (or five years for fraud/collusion/suppression); Section 11A(2B) permits waiver if duty with interest is paid before notice. Appellate rulings require documentary evidence of issuance, precise quantification of liability with supporting calculations, consideration of corrigenda, disclosure of circulars relied upon, avoidance of contradictory departmental positions, and treat filing of periodical returns as the relevant date for limitation where applicable. en-us Thu, 06 Aug 2009 00:00:00 +0530 Thu, 06 Aug 2009 11:09:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=451 Section 11A authorises recovery of excise duty not levied, short levied, short paid or erroneously refunded within one year (or five years for fraud/collusion/suppression); Section 11A(2B) permits waiver if duty with interest is paid before notice. Appellate rulings require documentary evidence of issuance, precise quantification of liability with supporting calculations, consideration of corrigenda, disclosure of circulars relied upon, avoidance of contradictory departmental positions, and treat filing of periodical returns as the relevant date for limitation where applicable. Articles Central Excise Thu, 06 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=451