(1)

When any duty has not been levied or has been short-levied or erroneously refunded, or when any interest payable has not been paid, part paid or erroneously refunded, the proper officer may, -

(2)

[ The proper officer, after considering the representation, if any, made by the person on whom notice is served under sub-section (1), shall determine the amount of duty or interest due from such person (not being in excess of the amount specified in the notice) and thereupon such person shall pay the amount so determined:

[Provided that if such person has paid the duty in full together with interest and penalty under sub-section (1-A), the proceedings in respect of such person and other persons to whom notice are served under sub-section (1) shall, without prejudice to the provisions of sections 135, 135-A and 140, be deemed to be conclusive as to the matters stated therein:

Provided further that, if such person has paid duty in part, interest and penalty under sub-section (1-A), the proper officer shall determine the amount of duty or interest not being in excess of the amount partly due from such person.] [Substituted by Act 22 of 1995, Section 56, for Section 28 (w.e.f. 26.5.1995). ]

[(2-A) Where any notice has been served on a person under sub-section (1), the proper officer,-

(3)

[ For the purposes of sub-section (1), the expression "relevant date " means-