Excise duty recovery bypasses show cause notice; area-based exemption nullified retroactively per Finance Bill 2003, Section 154(4).

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....Recovery of excise duty without issuance of show cause notice - useless formality theory - area based exemption was Nullified with retrospective effect - In view of Section 154(4) of Finance Bill, 2003 the period of six months provided under Section 11-A would not apply - SC....