https://www.taxtmi.com/caselaws?id=81479 Self-removal procedure permits an assessee complying with the prescribed requirements to determine duty liability and clear excisable goods after paying that self-determined duty. Rule 9(1), read with Rules 173A and 173F, does not treat such clearance as unauthorised merely because duty was paid at a rate later approved differently. Where goods were cleared after payment of duty determined under the scheme, no contravention of Rules 173F, 173G(1), or 9(1) arose on the stated facts. Penalty under Rule 173Q was therefore not justified. en-us Mon, 27 May 1991 00:00:00 +0530 Sat, 25 Jun 2011 14:54:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81479 Self-removal procedure permits an assessee complying with the prescribed requirements to determine duty liability and clear excisable goods after paying that self-determined duty. Rule 9(1), read with Rules 173A and 173F, does not treat such clearance as unauthorised merely because duty was paid at a rate later approved differently. Where goods were cleared after payment of duty determined under the scheme, no contravention of Rules 173F, 173G(1), or 9(1) arose on the stated facts. Penalty under Rule 173Q was therefore not justified. Case-Laws Central Excise Mon, 27 May 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81479