[11-C. Power not to recover duty of excise not levied or short-levied as a result of general practice. 152[(1)] Notwithstanding anything contained in this Act, if the Central Government is satisfied(a)that a practice was, or is, generally prevalent regarding levy of duty of excise (including non-levy thereof) on any excisable goods; and(b)that such goods were, or are, liable(i)to duty of excise, in cases where according to the said practice the duty was not, or is not being, levied, or(ii)to a higher amount of duty of excise than what was, or is being, levied, according to the said practice,then, the Central Government may, by notification in the Official Gazette direct that the whole of the duty of excise payable on such goods, or, as the case may be, the duty of excise in excess of that payable on such goods, but for the said practice, shall not be required to be paid in respect of the goods on which the duty of excise was not, or is not being, levied, or was, or is being, short-levied, in accordance with the said practice.]
