https://www.taxtmi.com/caselaws?id=165550 Rule 9(2) of the Central Excise Rules, 1944 applied only where goods were removed in breach of a prior excise-clearance procedure under Rule 9(1). Because no earlier procedure fixing the time, place and manner of payment had been prescribed, and the goods were cleared under a bona fide belief that they were not excisable, subsequent non-payment could not by itself amount to a contravention under Rule 9(2). The excise demands were therefore not sustainable and were quashed. en-us Wed, 22 Mar 1972 00:00:00 +0530 Fri, 01 Aug 2014 10:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165550 Rule 9(2) of the Central Excise Rules, 1944 applied only where goods were removed in breach of a prior excise-clearance procedure under Rule 9(1). Because no earlier procedure fixing the time, place and manner of payment had been prescribed, and the goods were cleared under a bona fide belief that they were not excisable, subsequent non-payment could not by itself amount to a contravention under Rule 9(2). The excise demands were therefore not sustainable and were quashed. Case-Laws Central Excise Wed, 22 Mar 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165550