https://www.taxtmi.com/caselaws?id=40475 Penalty under Rule 9(2) of the Central Excise Rules applies only where goods are clandestinely removed with an attempted evasion of duty. Where duty was paid, accepted by the department, and removal was permitted, no clandestine removal or attempted evasion arose; penalty was therefore not leviable. A subsequent claim for differential duty arising from application of an incorrect rate constitutes recovery of short-levied duty under Rule 10. Such recovery must be initiated within the prescribed three-month limitation period, failing which the demand is time-barred. en-us Fri, 03 Sep 1976 00:00:00 +0530 Sat, 08 May 2010 16:12:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40475 Penalty under Rule 9(2) of the Central Excise Rules applies only where goods are clandestinely removed with an attempted evasion of duty. Where duty was paid, accepted by the department, and removal was permitted, no clandestine removal or attempted evasion arose; penalty was therefore not leviable. A subsequent claim for differential duty arising from application of an incorrect rate constitutes recovery of short-levied duty under Rule 10. Such recovery must be initiated within the prescribed three-month limitation period, failing which the demand is time-barred. Case-Laws Central Excise Fri, 03 Sep 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40475