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.