https://www.taxtmi.com/caselaws?id=48723 Section 35E(3) of the Central Excises and Salt Act, 1944 operates as a distinct post-adjudication review mechanism, so its one-year limitation runs independently from the date of the adjudication order and cannot be read with Section 11A. The scheme of provisional assessment under Rules 173C, 173CC and 9B was treated as separate from the recovery limitation in Section 11A, which applies to duty not levied, short-levied, short-paid or erroneously refunded from the relevant date. Duty paid under protest did not complete the assessment or bring finality to the dispute. The legislative history also showed that the reference to Section 11A was deliberately omitted when Section 35E was enacted. en-us Mon, 20 Jun 1994 00:00:00 +0530 Fri, 10 Nov 2023 13:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48723 Section 35E(3) of the Central Excises and Salt Act, 1944 operates as a distinct post-adjudication review mechanism, so its one-year limitation runs independently from the date of the adjudication order and cannot be read with Section 11A. The scheme of provisional assessment under Rules 173C, 173CC and 9B was treated as separate from the recovery limitation in Section 11A, which applies to duty not levied, short-levied, short-paid or erroneously refunded from the relevant date. Duty paid under protest did not complete the assessment or bring finality to the dispute. The legislative history also showed that the reference to Section 11A was deliberately omitted when Section 35E was enacted. Case-Laws Central Excise Mon, 20 Jun 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48723