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2019 (2) TMI 753 - AT - Central ExciseRecovery of amount collected by appellant from their customers - Section 11D of CEA - applicability of time limitation for recovery of the amount - delay in taking up adjudication - Incentive scheme. Held that:- This was not the original demand for recovery under Sec.11D. The period in question is September, 1991 to August, 1993 and the show cause notice was issued on 27.02.1996. Thus, it cannot be said that there is inordinate delay in issuing the demand. There certainly was delay in deciding the case in the remand proceedings after the provisions of Sec.11D were amended retrospectively from 1991. Delays in adjudication either in the original or in the remand proceedings itself will not amount to delay in issuing the demand. There is no time limit prescribing within which an adjudication, after denovo proceedings has to be completed. Similarly, there is no time limit within which the appeals have to be disposed of. Such delays are certainly highly undesirable but they do not vitiate the proceedings of the adjudication nor do they override the statutory provisions of Sec.11D. It cannot be accepted that delay in taking up the adjudication proceedings denovo would vitiate the demand under Section 11D - the demand under Section 11D in the impugned order is liable to be upheld - appeal dismissed - decided against appellant.
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