1997 (3) TMI 218

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....or the Respondents. [Order]. -  This appeal is against the order of the Collector (Appeals). By that order, he has held that while, by virtue of the provisions of Section 35B of the Act, order of the Assistant Collector has been appealed no notice demanding duty has been issued under Section 11A. Therefore, the Collector (Appeals) has held that the demand was barred by limitation. 2.....

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.... held in the decision that Section 28 of the Customs Act is independent of Section 129D and the revenue cannot take advantage of the limitation available under Section 129D of the Act on failure to comply with the provision of Section 28. 3. What emerges from the study of the decisions is that to recover refund wrongly sanctioned, demand has to be made under Section 11A of the Central Exci....