2025 (3) TMI 1184

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....suant to the issuance of the impugned show cause notice dated 11.12.2007, the respondent has not determined the amount of duty of excise payable by the petitioner within the statutory period as prescribed under Section 11-A(11)(a)(b) of the Act, which makes it clear that pursuant to the issuance of show cause notice under Section 11-A(1) of the Act, the respondent shall determine the amount of duty of excise as per the provisions of sub-section 11(a) of Section 11-A within a period of six months from the date of issuance of show cause notice in respect of cases falling under sub-section (1) of Section of Section 11-A of the Act; or within two years from the date of notice in respect of cases falling under sub-section(4) of Section 11-A of t....

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....otice does not arise and on the contrary, a direction may be given to the petitioner to participate in the personal hearing proceedings and thereafter, the respondent will be in a position to pass final orders, after giving due consideration to the replies sent by the petitioner to the impugned show cause notice. 3. However, as seen from Section 11-A of the Act, several procedural steps are involved before the respondent actually determines the duty payable by the petitioner to the respondent. Section 11-A(11)(a) is the first step to be taken by the respondent for recovering the duties not levied or not paid or short-levied or short-paid or erroneously refunded. It is not in dispute that the respondent has issued the impugned show cause ....

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....f, the said replies have not been considered by the respondent in accordance with the procedure contemplated under Section 11-A(10)(11) of the Act. The respondent has failed to determine the amount of duty due from the petitioner after affording an opportunity of hearing to the petitioner, and after giving due consideration to the replies sent by the petitioner to the show cause notice. Section 11-A(11) of the Act, extracted supra, also makes it clear that the respondent shall determine the amount of duty of excise payable by the petitioner within six months from the date of notice in respect of cases falling under sub-section(1); and within two years in respect of cases falling under sub-section (4). In the case on hand, the respondent has....