(11)The Central Excise Officer shall determine the amount of duty of excise under sub-section (10)(a)within six months from the date of notice where it is possible to do so, in respect of cases falling under sub-section (1);(b)within 100[two years] from the date of notice, where it is possible to do so, in respect of cases falling under sub-section (4) 101[* * *].
