https://www.taxtmi.com/caselaws?id=42489 Rule 9(2) of the Central Excise Rules, 1944 applies only to clandestine removal of excisable goods, so it cannot sustain a demand where clearance occurred in the presence of the Central Excise Inspector and on prescribed AR 1 forms with the authorities' knowledge and consent. Any recovery for duty not levied or short levied in such circumstances must proceed under Rule 10, which required notice within six months from the relevant date. A notice issued nearly three years after clearance was therefore beyond time on that footing. The notice was held illegal and the demand unsustainable. en-us Wed, 24 Jul 1985 00:00:00 +0530 Fri, 11 Jun 2010 15:24:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42489 Rule 9(2) of the Central Excise Rules, 1944 applies only to clandestine removal of excisable goods, so it cannot sustain a demand where clearance occurred in the presence of the Central Excise Inspector and on prescribed AR 1 forms with the authorities' knowledge and consent. Any recovery for duty not levied or short levied in such circumstances must proceed under Rule 10, which required notice within six months from the relevant date. A notice issued nearly three years after clearance was therefore beyond time on that footing. The notice was held illegal and the demand unsustainable. Case-Laws Central Excise Wed, 24 Jul 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42489