[11C. Power not to recover duty of excise not levied or short-levied as a result of general
practice.— 8[
(1)] Notwithstanding anything contained in this Act, if the Central Government is satisfied—
(a) that a practice was, or is, generally prevalent regarding levy of duty of excise (including non-
levy thereof) on any excisable goods; and
(b) that such goods were, or are, liable—
(i) to duty of excise, in cases where according to the said practice the duty was not, or is not
being, levied, or
(ii) to a higher amount of duty of excise than what was, or is being, levied, according to the
said practice,
then, the Central Government may, by notification in the Official Gazette direct that the whole of the
duty of excise payable on such goods, or, as the case may be, the duty of excise in excess of that payable
1. Ins. by Act 22 of 1995, s. 75.
2. Subs. by Act 14 of 2001, s. 126, for “not below ten per cent” (w.e.f. 11-5-2001).
3. Subs. by Act 10 of 2000, s. 102, for “by the Board”.
4. Ins. by Act 49 of 2005, s. 30 and Sch. (Pt. VII) (w.e.f. 28-12-2005).
5. Subs. by Act 25 of 2014, s. 95, for “Commissioner of Central Excise”.
6. Ins. by Act 27 of 1999, s. 119.
7. Ins. by Act 25 of 1978, s. 21, (w.e.f. 1-7-1978).
8. Renumbered as sub-sec.
(1) and sub-sec.
(2) inserted by Act 29 of 1988, s. 10 (w.e.f. 1-7-1988).
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on such goods, but for the said practice, shall not be required to be paid in respect of the goods on which
the duty of excise was not, or is not being, levied, or was, or is being, short-levied, in accordance with the
said practice.]
1
[
(2) Where any notification under sub-section
(1) in respect of any goods has been issued, the whole
of the duty of excise paid on such goods or, as the case may be, the duty of excise paid in excess of that
payable on such goods, which would not have been paid if the said notification had been in force, shall be
dealt with in accordance with the provisions of sub-section
(2) of Section 11-B:
Provided that the person claiming the refund of such duty or, as the case may be, excess duty, makes
an application in this behalf to the Assistant 2[Principal Commissioner of Central Excise or
Commissioner of Central Excise] 3[or Deputy 2[Principal Commissioner of Central Excise or
Commissioner of Central Excise]], in the form referred to in sub-section
(1) of Section 11-B, before
the expiry of six months from the date of issue of the said notification.]
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