https://www.taxtmi.com/caselaws?id=778053 Where self-assessed excise duty is admitted in ER-1 returns but paid late, interest and penalty arise as statutory consequences of delayed payment under Rule 8, and recovery may proceed under the Central Excise recovery framework without a separate show cause notice. The text states that Section 11A does not govern recovery of such admitted dues, because the matter is not one of disputed duty determination but of enforcing payment of acknowledged government dues. On that basis, the challenge to recovery on the ground of ing notice fails, and the statutory recovery action is sustained. en-us Wed, 13 Aug 2025 00:00:00 +0530 Wed, 10 Sep 2025 08:39:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778053 Where self-assessed excise duty is admitted in ER-1 returns but paid late, interest and penalty arise as statutory consequences of delayed payment under Rule 8, and recovery may proceed under the Central Excise recovery framework without a separate show cause notice. The text states that Section 11A does not govern recovery of such admitted dues, because the matter is not one of disputed duty determination but of enforcing payment of acknowledged government dues. On that basis, the challenge to recovery on the ground of ing notice fails, and the statutory recovery action is sustained. Case-Laws Central Excise Wed, 13 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778053