https://www.taxtmi.com/caselaws?id=41565 Recovery of excise duty was held not time-barred under Rule 10 where the assessment was not being reopened and only assessed dues were sought to be realised. The court reasoned that Rule 10, read with Section 11A, applies to short-levy, non-levy, or erroneous refund cases involving reopening of an earlier assessment; it does not govern recovery of a correctly assessed amount. In such a case, Section 11 applies and prescribes no limitation for recovery. The recovery proceedings and citations were therefore treated as valid, and the writ petitions were dismissed. en-us Thu, 10 Jan 1985 00:00:00 +0530 Fri, 04 Jun 2010 14:09:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41565 Recovery of excise duty was held not time-barred under Rule 10 where the assessment was not being reopened and only assessed dues were sought to be realised. The court reasoned that Rule 10, read with Section 11A, applies to short-levy, non-levy, or erroneous refund cases involving reopening of an earlier assessment; it does not govern recovery of a correctly assessed amount. In such a case, Section 11 applies and prescribes no limitation for recovery. The recovery proceedings and citations were therefore treated as valid, and the writ petitions were dismissed. Case-Laws Central Excise Thu, 10 Jan 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41565