https://www.taxtmi.com/caselaws?id=181518 Limitation for departmental review or appeal under Section 35E operates independently of the recovery limitation under Section 11A of the Central Excises and Salt Act, 1944. Section 11A addresses recovery of duties not levied, short-levied, short-paid or erroneously refunded, whereas Section 35E permits superior departmental review of adjudication orders within its separate statutory period. For provisional assessments, duty becomes finally adjustable only upon conclusion of the assessment under Rule 9B, and that final adjustment determines the relevant date for Section 11A. Payment under protest does not make Section 11A applicable to limitation for Section 35E review proceedings. en-us Thu, 12 May 1994 00:00:00 +0530 Tue, 19 Apr 2016 12:30:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=181518 Limitation for departmental review or appeal under Section 35E operates independently of the recovery limitation under Section 11A of the Central Excises and Salt Act, 1944. Section 11A addresses recovery of duties not levied, short-levied, short-paid or erroneously refunded, whereas Section 35E permits superior departmental review of adjudication orders within its separate statutory period. For provisional assessments, duty becomes finally adjustable only upon conclusion of the assessment under Rule 9B, and that final adjustment determines the relevant date for Section 11A. Payment under protest does not make Section 11A applicable to limitation for Section 35E review proceedings. Case-Laws Central Excise Thu, 12 May 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=181518