https://www.taxtmi.com/manuals?id=723 Departmental recovery of unpaid, short-paid, unlevied or erroneously refunded duty proceeds by a demand notice giving reasons and an opportunity to show cause, with written and oral submissions, including a personal hearing, considered by the adjudicating authority; appeal lies to the higher forum. The notice must normally be issued within one year of the relevant date (typically the return filing or due date, adjustment date for provisional assessments, or refund/payment date), but the limitation extends up to five years where the default is due to fraud, collusion, wilful mis-statement, suppression of facts or deliberate contravention intended to evade duty. en-us Sun, 22 Jul 2012 11:53:00 +0530 Sun, 22 Jul 2012 11:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=723 Departmental recovery of unpaid, short-paid, unlevied or erroneously refunded duty proceeds by a demand notice giving reasons and an opportunity to show cause, with written and oral submissions, including a personal hearing, considered by the adjudicating authority; appeal lies to the higher forum. The notice must normally be issued within one year of the relevant date (typically the return filing or due date, adjustment date for provisional assessments, or refund/payment date), but the limitation extends up to five years where the default is due to fraud, collusion, wilful mis-statement, suppression of facts or deliberate contravention intended to evade duty. Manuals Central Excise Sun, 22 Jul 2012 11:53:00 +0530 https://www.taxtmi.com/manuals?id=723