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    <title>2019 (1) TMI 1663 - CESTAT CHANDIGARH</title>
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    <description>The appellate tribunal held that the demand raised under Rule 9(2) of the Central Excise Rules, 1944 for goods removed during a dacoity incident was time-barred as the show cause notice was issued beyond the 6-month limit specified by the rule. Consequently, the demand against the appellant was deemed unsustainable, leading to the setting aside of the impugned order and allowing the appeal.</description>
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      <description>The appellate tribunal held that the demand raised under Rule 9(2) of the Central Excise Rules, 1944 for goods removed during a dacoity incident was time-barred as the show cause notice was issued beyond the 6-month limit specified by the rule. Consequently, the demand against the appellant was deemed unsustainable, leading to the setting aside of the impugned order and allowing the appeal.</description>
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