Recovery of excess duty - Section 11D(2) of the CEA, 1944 - the appellant had cleared the inputs as such...

Recovery of excess duty - Section 11D(2) of the CEA, 1944 - the appellant had cleared the inputs as such on payment of duty, adopting transaction value, instead of reversing the credit - recovery could be effected for three years from the date of issue of show cause notice. - AT .....

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