https://www.taxtmi.com/caselaws?id=46441 A set-off notification that reduces duty payable on manufactured goods by allowing credit for duty already paid on inputs does not create a case of short-levy or non-levy. Section 11A of the Central Excise Act, 1944 applies only to duty not levied, not paid, short-levied, short-paid, or erroneously refunded, and therefore does not govern recovery under such a notification. The further questions whether Paragraph 3 of the Appendix survived rescission of the notification in light of Section 38A, and whether adjustment under Paragraph 5 remained available, were left for fresh determination on remand. en-us Fri, 20 Dec 2002 00:00:00 +0530 Mon, 23 Jun 2014 16:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46441 A set-off notification that reduces duty payable on manufactured goods by allowing credit for duty already paid on inputs does not create a case of short-levy or non-levy. Section 11A of the Central Excise Act, 1944 applies only to duty not levied, not paid, short-levied, short-paid, or erroneously refunded, and therefore does not govern recovery under such a notification. The further questions whether Paragraph 3 of the Appendix survived rescission of the notification in light of Section 38A, and whether adjustment under Paragraph 5 remained available, were left for fresh determination on remand. Case-Laws Central Excise Fri, 20 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46441