Time limit prescribed for one scheme could be completely unwarranted for another scheme

Time limit prescribed for one scheme could be completely unwarranted for another scheme and time limit prescribed under Section 11A of the Central Excise Act, 1944 is no exception M/s Hans Steel Rolling Mill Versus Commnr. of Central Excise, Chandigarh – (SUPREME COURT OF INDIA ) Recovery of amount due under compounded levy scheme – application of period of limitation – Section 11A of the Central Excise Act, 1944 – Held that: – In the case of Collector of Central Excise, Jaipur V. Raghuvar (India) Ltd as reported in (2000 -TMI – 45411 – SUPREME COURT ...