1994 (8) TMI 46

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....d proviso to Section 36(2) which was introduced into the Central Excises & Salt Act, 1944, by the Central Excises and Salt and Central Boards of Revenue (Amendment) Act, 1978. This Amendment Act also introduced Section 11A into the principal Act but Section 11A was brought into force only on 17th November, 1980. 2. Section 36(2) gives to the Central Government the power to call for and examine ....

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....levying or enhancing the duty, or no order requiring payment of the duty so refunded, shall be made under this section unless the person affected by the proposed order is given notice to show cause against it within the time limit specified in Section 11A." 3. The time limit specified in Section 11A when there has been a short levy of excise duty, as is, admittedly, the case here, is six months....