TMI Blog2003 (7) TMI 200X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 proposed recovery of these sums in terms Section 11D of the Act, read wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation 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 notice dated 27-5-2000, which was first issued to the appellant was withd ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... igh Court in Eternit Everest Ltd v. Union of India, 1997 (89) E.L.T. 28, holding that a demand issued under Section 11D to the writ petitioners before it would be unenforceable for want of provisions in the law for enforcement, would also be inapplicable to the facts of this case. Notice under Section 11D was issued to the appellant after the section was amended by Finance Act, 2000, providing for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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