[(8) Where the service of notice is stayed by an order of a court or tribunal, the period of such stay shall be excluded in computing the period of 97[two years] referred to in clause (a) of sub-section (1) or five years referred to in sub-section (4) 98[* * *], as the case may be.](9)Where any appellate authority or tribunal or court concludes that the notice issued under sub-section (4) is not sustainable for the reason that the charges 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 has not been established against the person to whom the notice was issued, the Central Excise Officer shall determine the duty of excise payable by such person for the period of 99[two years], deeming as if the notice were issued under clause (a) of sub-section (1).(10)The Central Excise Officer shall, after allowing the concerned person an opportunity of being heard, and after considering the representation, if any, made by such person, determine the amount of duty of excise due from such person not being in excess of the amount specified in the notice.(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[* * *].(12)Where the appellate authority or tribunal or court modifies the amount of duty of excise determined by the Central Excise Officer under sub-section (10), then the amount of penalties and interest under this section shall stand modified accordingly, taking into account the amount of duty of excise so modified.(13)Where the amount as modified by the appellate authority or tribunal or court is more than the amount determined under sub-section (10) by the Central Excise Officer, the time within which the interest or penalty is payable under this Act shall be counted from the date of the order of the appellate authority or tribunal or court in respect of such increased amount.(14)Where an order determining the duty of excise is passed by the Central Excise Officer under this section, the person liable to pay the said duty of excise shall pay the amount so determined along with the interest due on such amount whether or not the amount of interest is specified separately.(15)The provisions of sub-sections (1) to (14) shall apply, mutatis mutandis, to the recovery of interest where interest payable has not been paid or part paid or erroneously refunded.Explanation 1. For the purposes of this section and Section 11-AC,(a)refund includes rebate of duty of excise on excisable goods exported out of India or on excisable materials used in the manufacture of goods which are exported out of India;(b)relevant date means,(i)in the case of excisable goods on which duty of excise has not been levied or paid or has been short-levied or short-paid, and no periodical return as required by the provisions of this Act has been filed, the last date on which such return is required to be filed under this Act and the rules made thereunder;(ii)in the case of excisable goods on which duty of excise has not been levied or paid or has been short-levied or short-paid and the return has been filed 102[* * *], the date on which such return has been filed;(iii)in any other case, the date on which duty of excise is required to be paid under this Act or the rules made thereunder;(iv)in a case where duty of excise is provisionally assessed under this Act or the rules made thereunder, the date of adjustment of duty after the final assessment thereof;(v)in the case of excisable goods on which duty of excise has been erroneously refunded, the date of such refund;
