https://www.taxtmi.com/caselaws?id=44316 A revisional order under Section 35A could not validly direct recovery of short-levied excise duty unless the affected assessee was first given a proper show-cause notice specifically proposing such recovery within the statutory time limit under Section 11A. Because the order did not notify the assessee that recovery of differential duty was proposed, the statutory procedural safeguard was not met and the direction for payment of short-levied duty was invalid. The Supreme Court set aside the recovery order in favour of the assessee. en-us Wed, 11 Sep 1996 00:00:00 +0530 Tue, 08 Jul 2014 14:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44316 A revisional order under Section 35A could not validly direct recovery of short-levied excise duty unless the affected assessee was first given a proper show-cause notice specifically proposing such recovery within the statutory time limit under Section 11A. Because the order did not notify the assessee that recovery of differential duty was proposed, the statutory procedural safeguard was not met and the direction for payment of short-levied duty was invalid. The Supreme Court set aside the recovery order in favour of the assessee. Case-Laws Central Excise Wed, 11 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44316