[11-A. Recovery of duties not levied or not paid or short-levied or short-paid or erroneously refunded. (1) Where any duty of excise has not been levied or paid or has been short-levied or short-paid or erroneously refunded, for any reason, other than the reason of fraud or collusion or any wilful misstatement or suppression of facts or contravention of any of the provisions of this Act or of the rules made thereunder with intent to evade payment of duty,(a)the Central Excise Officer shall, within 88[two years] from the relevant date, serve notice on the person chargeable with the duty which has not been so levied or paid or which has been so 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;(b)the person chargeable with duty may, before service of notice under clause (a), pay on the basis of,(i)his own ascertainment of such duty; or(ii)the duty ascertained by the Central Excise Officer,the amount of duty along with interest payable thereon under Section 11-AA.(2)The person who has paid the duty under clause (b) of sub-section (1), shall inform the Central Excise Officer of such payment in writing, who, on receipt of such information, shall not serve any notice under clause (a) of that sub-section in respect of the duty so paid or any penalty leviable under the provisions of this Act or the rules made thereunder.(3)Where the Central Excise Officer is of the opinion that the amount paid under clause (b) of sub-section (1) falls short of the amount actually payable, then, he shall proceed to issue the notice as provided for in clause (a) of that sub-section in respect of such amount which falls short of the amount actually payable in the manner specified under that sub-section and the period of 89[two years] shall be computed from the date of receipt of information under sub-section (2).(4)Where any duty of excise has not been levied or paid or has been short-levied or short-paid or erroneously refunded, by the reason of(a)fraud; or(b)collusion; or(c)any wilful misstatement; or(d)suppression of facts; or(e)contravention of any of the provisions of this Act or of the rules made thereunder with intent to evade payment of duty,by any person chargeable with the duty, the Central Excise Officer shall, within five years from the relevant date, serve notice on such person requiring him to show cause why he should not pay the amount specified in the notice along with interest payable thereon under Section 11-AA and a penalty equivalent to the duty specified in the notice.(5)90[* * *](6)91[* * *](7)92[* * *]
