https://www.taxtmi.com/caselaws?id=101414 Rule 9(2) of the Central Excise Rules applies only where removals are clandestine and duty has not been paid; where the record shows duty-paid clearances beyond the exemption limit, that basis is not made out. The note also addresses invocation of the extended limitation period under the proviso to Section 11A(1) on alleged suppression and denial of Notification No. 175/86. It records that departmental knowledge of the material facts, prior proceedings on the same allegation, and the assessee's plea of bona fide belief and brand ownership required fresh examination, so the limitation and suppression questions were remitted for de novo adjudication. en-us Fri, 08 Feb 2002 00:00:00 +0530 Thu, 09 Feb 2012 17:00:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101414 Rule 9(2) of the Central Excise Rules applies only where removals are clandestine and duty has not been paid; where the record shows duty-paid clearances beyond the exemption limit, that basis is not made out. The note also addresses invocation of the extended limitation period under the proviso to Section 11A(1) on alleged suppression and denial of Notification No. 175/86. It records that departmental knowledge of the material facts, prior proceedings on the same allegation, and the assessee's plea of bona fide belief and brand ownership required fresh examination, so the limitation and suppression questions were remitted for de novo adjudication. Case-Laws Central Excise Fri, 08 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101414