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    <description>Rule 9(2) of the Central Excise Rules, 1944 required a written demand within the limitation period under Section 11A. Where goods were reported lost in dacoity and remission was claimed, the department issued the show cause notice for recovery after more than six months from intimation. On those facts, the notice was beyond the prescribed period and the recovery demand was barred by limitation, making the notice unsustainable.</description>
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