https://www.taxtmi.com/caselaws?id=40733 Excise duty recovery for openly cleared goods assessed at nil rate due to departmental inadvertence had to proceed under the specific limitation provision in Rule 10 of the Central Excise Rules, 1944. Rule 9(2) applies only to clandestine or contravening removal with duty evasion, so it could not sustain the demand notice on these facts. The residuary Rule 10-A also could not be used where a specific provision governed recovery of short-levied duty. As Rule 10 required notice within three months, the demand was time-barred and liable to be quashed. en-us Wed, 08 Aug 1979 00:00:00 +0530 Fri, 14 May 2010 11:04:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40733 Excise duty recovery for openly cleared goods assessed at nil rate due to departmental inadvertence had to proceed under the specific limitation provision in Rule 10 of the Central Excise Rules, 1944. Rule 9(2) applies only to clandestine or contravening removal with duty evasion, so it could not sustain the demand notice on these facts. The residuary Rule 10-A also could not be used where a specific provision governed recovery of short-levied duty. As Rule 10 required notice within three months, the demand was time-barred and liable to be quashed. Case-Laws Central Excise Wed, 08 Aug 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40733