Clause 5D
- Document type
- Other
- Dated
- Category
- Central Excise Acts
Recovery of duty of excise
5D. Recovery of duty of excise. -
If any manufacturer fails to pay the dutyof excise levied under section 5A, within the period specified in sub-section (4) of that section, or where an appeal has been preferred by him against an order of assessment under sub-section (7) of section 5A within one month from the date of disposal of such appeal, the duty payable by him shall be recoverable as an error of land revenue.
If any manufacturer fails to pay the dutyof excise levied under section 5A, within the period specified in sub-section (4) of that section, or where an appeal has been preferred by him against an order of assessment under sub-section (7) of section 5A within one month from the date of disposal of such appeal, the duty payable by him shall be recoverable as an error of land revenue.