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2011 (3) TMI 2 - SUPREME COURT
Recovery of amount due under compounded levy scheme - application of period of limitation - Section 11A of the Central Excise Act, 1944 - Held that: - In the case of Collector of Central Excise, Jaipur V. Raghuvar (India) Ltd as reported in (2000 -TMI - 45411 - SUPREME COURT OF INDIA), this court has categorically stated that Section 11A of the Act is not an omnibus provision which stipulates limitation for every kind of action to be taken under the Act or Rules. An example can be drawn with the Modvat Scheme, because even in that particular scheme, Section 11A of the Act had no application with regard to time limit in the administration of that scheme.
Importing of elements of one scheme of tax administration to a different scheme of tax administration would be wholly inappropriate as it would disturb the smooth functioning of that unique scheme. The time limit prescribed for one scheme could be completely unwarranted for another scheme and time limit prescribed under Section 11A of the Act is no exception.