(1) Where a person who is required, by any provision of excise law, to make a return of the excise duty payable by such person for any period fails to do so within the time specified in the provision concerned, the Commissioners may, subject to subsection (2) -
(a) estimate the amount of duty payable by that person for such period, and
(b) serve notice (in this section referred to as a "notice of estimation") on the person of the amount estimated.
(a) Where the Commissioners are satisfied that the amount of any estimation is excessive or deficient, or that there is no liability for the period concerned, then they may accordingly reduce, increase or withdraw such estimation.
(b) In any case where an estimation is reduced or increased under paragraph (a), the Commissioners shall serve an amended notice of estimation on the person concerned.
(3) If at any time after a notice of estimation or amended notice of estimation, as the case may be, is served, the return referred to in subsect
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