https://www.taxtmi.com/caselaws?id=931 Liability incurred under the compounded levy scheme remained enforceable for the period when the scheme was operative, because the omission of Section 3A did not extinguish accrued liabilities where Section 38A preserved prior operation and rights. The analysis also states that, where no express limitation period applies, recovery must be initiated within a reasonable time on the facts; on the admitted timeline, the demand for interest on delayed payment was treated as having been raised within a reasonable period. The writ challenge was therefore rejected on both the statutory continuity point and the delay objection. en-us Mon, 30 Oct 2006 00:00:00 +0530 Sun, 13 Apr 2008 19:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=931 Liability incurred under the compounded levy scheme remained enforceable for the period when the scheme was operative, because the omission of Section 3A did not extinguish accrued liabilities where Section 38A preserved prior operation and rights. The analysis also states that, where no express limitation period applies, recovery must be initiated within a reasonable time on the facts; on the admitted timeline, the demand for interest on delayed payment was treated as having been raised within a reasonable period. The writ challenge was therefore rejected on both the statutory continuity point and the delay objection. Case-Laws Central Excise Mon, 30 Oct 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=931