https://www.taxtmi.com/caselaws?id=94583 Captive consumption of cushion compound in tread rubber manufacture was treated as a clearance in contravention of Rule 9(1) because the assessee had not disclosed the goods in proper assessment documents; stock registers and RT-12 returns were not enough to amount to presentation for assessment. On that basis, Rule 9(2) applied rather than Rule 10, and the notice was accepted as a valid written demand because it identified the period, quantity, and duty amount. The later amendment to Rule 9(2) did not affect proceedings already initiated, so the limitation objection failed and the demand was not time-barred. en-us Sat, 15 Oct 1983 00:00:00 +0530 Fri, 02 Dec 2011 12:04:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94583 Captive consumption of cushion compound in tread rubber manufacture was treated as a clearance in contravention of Rule 9(1) because the assessee had not disclosed the goods in proper assessment documents; stock registers and RT-12 returns were not enough to amount to presentation for assessment. On that basis, Rule 9(2) applied rather than Rule 10, and the notice was accepted as a valid written demand because it identified the period, quantity, and duty amount. The later amendment to Rule 9(2) did not affect proceedings already initiated, so the limitation objection failed and the demand was not time-barred. Case-Laws Central Excise Sat, 15 Oct 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94583