https://www.taxtmi.com/caselaws?id=41550 Where excise assessments had attained finality, any subsequent demand for differential duty was treated as recovery of short-levied duty. Rule 173-J attracted the limitation period under Rule 10, so recovery had to be initiated within the prescribed time. On the facts noted, the duty had been paid in 1969 but the short levy was determined only in 1973, making the demand time-barred. Authorities' reliance on decisions involving non-final assessments or cases where Rule 173-J did not apply was held inapposite, and the levy could not be sustained. en-us Mon, 14 Feb 1983 00:00:00 +0530 Fri, 04 Jun 2010 13:21:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41550 Where excise assessments had attained finality, any subsequent demand for differential duty was treated as recovery of short-levied duty. Rule 173-J attracted the limitation period under Rule 10, so recovery had to be initiated within the prescribed time. On the facts noted, the duty had been paid in 1969 but the short levy was determined only in 1973, making the demand time-barred. Authorities' reliance on decisions involving non-final assessments or cases where Rule 173-J did not apply was held inapposite, and the levy could not be sustained. Case-Laws Central Excise Mon, 14 Feb 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41550