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Central Excise - Highlights / Catch Notes

Home Highlights May 2017 Year 2017 This

Recovery of excess duty - Section 11D(2) of the CEA, 1944 - the ...


Appellant Used Transaction Value for Duty Payment u/s 11D(2), Recovery of Excess Duty Possible for 3 Years Post Notice.

May 27, 2017

Case Laws     Central Excise     AT

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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