https://www.taxtmi.com/caselaws?id=167532 A short-levy demand on free sale sugar was held unsustainable where the show cause notice was issued beyond the six-month limitation under Section 11A. The monthly RT-12 assessments had already been completed, and the later notifications applied only to levy sugar, so the earlier notification continued to govern free sale sugar. Rule 9(2) of the Central Excise Rules, 1944 did not apply because the goods were not removed in contravention of Rule 9(1) without payment of duty, but were cleared under assessment under a mistaken view of the applicable rate. The demand was therefore time-barred and legally untenable. en-us Fri, 17 May 1985 00:00:00 +0530 Tue, 23 Dec 2014 13:00:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167532 A short-levy demand on free sale sugar was held unsustainable where the show cause notice was issued beyond the six-month limitation under Section 11A. The monthly RT-12 assessments had already been completed, and the later notifications applied only to levy sugar, so the earlier notification continued to govern free sale sugar. Rule 9(2) of the Central Excise Rules, 1944 did not apply because the goods were not removed in contravention of Rule 9(1) without payment of duty, but were cleared under assessment under a mistaken view of the applicable rate. The demand was therefore time-barred and legally untenable. Case-Laws Central Excise Fri, 17 May 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167532