11A. Recovery of duties not levied or not paid or short-levied or short-paid or erroneously — THE CENTRAL EXCISE ACT, 1944

[11A. Recovery of duties not levied or not paid or short-levied or short-paid or erroneously

3 [11A. 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 shortpaid 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 4 [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;

Section 3