Section 4
[(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 5 [two years] referred to in clause (a) of sub-section (1) or five years referred to in sub-section (4) 3 [* * *], as the case may be.]
4 [(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 5 [two years] referred to in clause (a) of sub-section (1) or five years referred to in sub-section (4) 3 [* * *], 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 5 [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 5 [two years] from the date of notice, where it is possible to do so, in respect of cases falling under sub-section (4) 3 [* * *].
(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.