Short paid amounts recoverable (Section 14A) means:

A. Notwithstanding the provisions of this Act or the rules made thereunder

B. Where a registered person pays the amount of duty less than the duty due as indicated in his return

C. The Short paid amount of duty along with default surcharge shall be recovered from such person by stopping the removal of any goods from his business premises

D. Through attachment of his business bank accounts without prejudice to any other action under this Act or the rules made thereunder

E. All of these