notice is served under the proviso to sub-section (1) by the Central Excise Officer, may pay duty in full or in part ... case, the show cause notice was issued under Section 11A(1) of the Central Excise Act, 1944 only and the duty is also recovered under
notice is served under the proviso to sub-section (1) by the Central Excise Officer, may pay duty in full or in part ... case, the show cause notice was issued under Section 11A(1) of the Central Excise Act, 1944 only and the duty is also recovered under
sides I find that the relevant Proviso to Section 11 A (2) of the Central Excise Act reads as under:
Provided that if such person ... notice are served under sub-section (1) shall, without prejudice to the provisions of Section 9 , 9A and 9AA, be deemed to be conclusive
Customs (Preventive ) 2004 ( 172) ELT 45 (SC) and Collector of Central Excise, Kanpur Vs Flock (India) Pvt. Ltd 2000 (120) ELT 285 (SC).
3. Shri ... this case law to argue that Section 9AA of the Customs Tariff Act is a complete code for refund of anti dumping duty and that
Babaji Udyog vs Cce, Delhi-Ii on 7 September, 2015
CUSTOMS, EXCISE & SERVICE TAX
notice is served under the proviso to sub-section (1) by the Central Excise Officer, may pay duty in full or in part ... Central Excise Officer] shall after considering the representation, if any, made by the person on whom notice is served under sub-section (1) determine
