Section 31(3) in The Dadra and Nagar Haveli Excise Regulation, 2012
(3)Where the duty due is not levied or not paid or short-levied or short-paid or erroneously refunded,.-(a)the District Excise Officer may, within three years from the relevant date, serve notice on the person chargeable with the duty of excise which has not been levied or paid or which has been short-levied or short-paid or to whom the refund has erroneously been made, requiring him to show cause why he should not pay the amount specified in the notice.Explanation (1).- For the purposes of this clause, where the service of the notice is stayed by an order of the court, the period of such stay shall be excluded in computing the aforesaid period of three years.Explanation (2).- For the purposes of this clause "relevant date" means,--(i)in a case in which duty of excise has not been paid or has been short levied or short-paid, the date on which the duty is to be paid under this Regulation or the rules made thereunder;(ii)in a case where duty of excise is provisionally assessed under this Regulation or the rules made thereunder, the date of adjustment of duty after the final assessment thereof;(iii)in a case where duty of excise has been erroneously refunded, the date of such refund;(b)the District Excise Officer shalL idler considering the representation, if any, made by the person on whom notice is served under sub-section (1), determine the amount of duty of excise due from such person (not being in excess of the amount specified in the notice) and thereupon such person shall pay the amount so determined.
