https://www.taxtmi.com/caselaws?id=99289 Rule 9(2) of the Central Excise Rules, 1944 applies only to removals made in contravention of Rule 9(1), that is, clandestine removals without the prescribed gate pass procedure. A differential duty demand based on reclassification of clearances already made under an approved classification list under Rule 173B did not amount to clandestine removal and could not be sustained under Rule 9(2). The demand also failed because it was not determined under Section 11A of the Central Excises & Salt Act, 1944, which was necessary for such a demand. The demand was therefore unsustainable and the assessee succeeded. en-us Wed, 15 Nov 2000 00:00:00 +0530 Wed, 25 Jan 2012 17:53:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99289 Rule 9(2) of the Central Excise Rules, 1944 applies only to removals made in contravention of Rule 9(1), that is, clandestine removals without the prescribed gate pass procedure. A differential duty demand based on reclassification of clearances already made under an approved classification list under Rule 173B did not amount to clandestine removal and could not be sustained under Rule 9(2). The demand also failed because it was not determined under Section 11A of the Central Excises & Salt Act, 1944, which was necessary for such a demand. The demand was therefore unsustainable and the assessee succeeded. Case-Laws Central Excise Wed, 15 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99289