Section 52 in The Limestone And Dolomite Mines Labour Welfare Fund Rules, 1973
52. Recovery of duty of excise on limestone or dolomite which has escaped assessment
.-If--(a)the Commissioner has reason to believe that by reason of the concealment, by the owner of a mine [or purchasing agent or stockist] [ Inserted by the Limestone and Dolomite Mines Labour Welfare Fund (Amendment) Rules, 1983 (w.e.f. 13.8.1983).] or by the occupier of any factory, of any particulars of any limestone or dolomite on which duty of excise is payable under section 4 of the Act, has escaped the levy of duty of excise; or(b)notwithstanding any such concealment of particulars as is mentioned in clause (a), the Commissioner has in consequence of information in his possession, reason to believe that any limestone or dolomite on which duty of excise is payable has escaped levy of the duty of excise, the Commissioner may, in cases falling under clause (a), at any time within four years, and in cases falling under clause (b), at any time within two years of the end of the month during which the duty of excise should have been paid, assess the duty of excise payable thereon and all the provisions of these rules shall apply to the duty of excise so assessed as if assessment were included in the final assessment order as provided under rule 49 or rule 50 as the case may be:Provided that the Commissioner, before exercising the powers conferred upon him under this rule, shall give the owner [or purchasing agent or stockist] [Inserted by the Limestone and Dolomite Mines Labour Welfare Fund (Amendment) Rules, 1983 (w.e.f. 13.8.1983). ] or the occupier, as the case may be, a reasonable opportunity of being heard.
