https://www.taxtmi.com/caselaws?id=165782 A demand of central excise duty for clearances made before April 1976 could not be sustained under Rule 9(2) where the authorities had themselves recorded that mala fides were absent. In that situation, the invocation of Rule 9(2) for the earlier period failed on limitation, and the duty claim for clearances prior to April 1976 was rejected as time-barred in favour of the assessee. en-us Sat, 31 Jan 1981 00:00:00 +0530 Tue, 12 Aug 2014 10:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165782 A demand of central excise duty for clearances made before April 1976 could not be sustained under Rule 9(2) where the authorities had themselves recorded that mala fides were absent. In that situation, the invocation of Rule 9(2) for the earlier period failed on limitation, and the duty claim for clearances prior to April 1976 was rejected as time-barred in favour of the assessee. Case-Laws Central Excise Sat, 31 Jan 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165782