https://www.taxtmi.com/caselaws?id=73974 Rule 9(2) of the Central Excise Rules, 1944 applies only where excisable goods are deposited in, or removed from, a place in contravention of Rule 9(1). Where removals were made under the then prevailing departmental assessment practice and there was no finding of concealment, procedural breach, or removal without payment of duty, the recovery machinery under Rule 9(2) could not be invoked. A later change in the department's classification view did not retrospectively convert compliant past removals into a Rule 9(1) contravention, so the duty demand was not sustainable. en-us Thu, 12 May 1988 00:00:00 +0530 Sat, 04 Jun 2011 17:44:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73974 Rule 9(2) of the Central Excise Rules, 1944 applies only where excisable goods are deposited in, or removed from, a place in contravention of Rule 9(1). Where removals were made under the then prevailing departmental assessment practice and there was no finding of concealment, procedural breach, or removal without payment of duty, the recovery machinery under Rule 9(2) could not be invoked. A later change in the department's classification view did not retrospectively convert compliant past removals into a Rule 9(1) contravention, so the duty demand was not sustainable. Case-Laws Central Excise Thu, 12 May 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73974