2003 (7) TMI 200

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....alcohol and denatured ethyl alcohol. While the former was liable to duty, denatured ethyl alcohol carried nil rate of duty. The appellant sold some quantities of denatured ethyl alcohol that it manufactured to its buyers, including in its sale price by mistake duty at the rate payable on ethyl alcohol, and thus recovered sums representing duty from the buyers of the goods. Notice issued to it prop....

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....uch collection. The Section 11D does not prescribe any period of limitation for issue of notice [as provided in sub-section (1) for such recovery]. The fact that the notice referred in addition to Section 11A of the Act cannot lead to the conclusion that the provisions of that section, including those relating to limitation, will apply. I also do not find it possible to agree that, because the not....