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A90 EXCISE LAW TIMES [ Vol. 372

(i) his own ascertainment of such duty; or
(ii) the duty ascertained by the proper officer,
the amount of duty along with the interest payable thereon under Section
28AA or the amount of interest which has not been so paid or part-paid :
Provided that the proper officer shall not serve such show cause no-
tice, where the amount involved is less than rupees one hundred.
(2) The person who has paid the duty along with interest or amount of in-
terest under clause (b) of sub-section (1) shall inform the proper officer of
such payment in writing, who, on receipt of such information, shall not serve
any notice under clause (a) of that sub-section in respect of the duty or inter-
est so paid or any penalty leviable under the provisions of this Act or the
rules made thereunder in respect of such duty or interest :
Provided that where notice under clause (a) of sub-section (1) has
been served and the proper officer is of the opinion that the amount of duty
along with interest payable thereon under Section 28AA or the amount of
interest, as the case may be, as specified in the notice, has been paid in full
within thirty days from the date of receipt of the notice, no penalty shall be
levied and the proceedings against such person or other persons to whom
the said notice is served under clause (a) of sub-section (1) shall be deemed
to be concluded.
(3) Where the proper officer is of the opinion that the amount paid under
clause (b) of sub-section (1) falls short of the amount actually payable, then,
he shall proceed to issue the notice as provided for in clause (a) of that sub-
section in respect of such amount which falls short of the amount actually
payable in the manner specified under that sub-section and the period of two
years shall be computed from the date of receipt of information under sub-
section (2).
(4) Where any duty has not been levied or not paid or has been short-levied
or short-paid or erroneously refunded, or interest payable has not been paid,
part-paid or erroneously refunded, by reason of, —
(a) collusion; or
(b) any wilful misstatement; or
(c) suppression of facts,
by the importer or the exporter or the agent or employee of the importer or
exporter, the proper officer shall, within five years from the relevant date,
serve notice on the person chargeable with duty or interest which has not
been so levied or not 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.
(5) Where any duty has not been levied or not paid or has been short-levied
or short-paid or the interest has not been charged or has been part-paid or the
duty or interest has been erroneously refunded by reason of collusion or any
wilful misstatement or suppression of facts by the importer or the exporter or
the agent or the employee of the importer or the exporter, to whom a notice
has been served under sub-section (4) by the proper officer, such person may
pay the duty in full or in part, as may be accepted by him, and the interest
payable thereon under Section 28AA and the penalty equal to fifteen per cent.
of the duty specified in the notice or the duty so accepted by that person,
within thirty days of the receipt of the notice and inform the proper officer of
such payment in writing.
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