https://www.taxtmi.com/caselaws?id=336277 Section 11A of the Central Excise Act, 1944 applies only to duty not levied, not paid, short-levied, short-paid, or erroneously refunded. Where duty on clearance of inputs as such had admittedly been paid in excess, the provision could not be invoked to recover that excess amount. The notice and demand were therefore unsustainable, and the penalty could not survive once the underlying demand failed. en-us Thu, 01 Dec 2016 00:00:00 +0530 Fri, 02 Feb 2018 16:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336277 Section 11A of the Central Excise Act, 1944 applies only to duty not levied, not paid, short-levied, short-paid, or erroneously refunded. Where duty on clearance of inputs as such had admittedly been paid in excess, the provision could not be invoked to recover that excess amount. The notice and demand were therefore unsustainable, and the penalty could not survive once the underlying demand failed. Case-Laws Central Excise Thu, 01 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336277