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2013 (8) TMI 269 - HC - Central ExciseLimitation period for issue of recovery notice under section 11D of the Central Excise Act, 1944 - Respondent mill is engaged in the manufacture and clearance of made up textile articles and processed textile - Respondent has charged and collected the Central Excise Duty in respect of supply of certain 'towels hand white' ,but has failed to deposit the Central Excise Duty - The period for which the duty has not been paid on the goods i.e. hand towels is April, 1996 to June, 1996. The show-cause notice is dated 6th of March, 2003 and was served on 3rd of February, 2004, beyond the maximum prescribed period of limitation under section 11A of the Central Excise Act, 1944 – Held that:- Section-11A is very widely worded and provides for recovery of duties not levied or not paid or short levied or short paid or erroneously refunded. All possible eventuality of loss of revenue to the Central Government is comprehended therein - Taking that it is a case of recovery of duty either not levied or not paid even though the prescribed period of limitation in such cases is five years from the relevant date - The show-cause notice was issued and served beyond the extended period of five years, the action of the appellant is clearly barred by time. Section 11A covers the field of any duty of excise not levied or not paid or has been short levied or short paid etc - It is section 11A which is attracted and not section 11D of the Act – Decided against the Revenue.
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