https://www.taxtmi.com/caselaws?id=43967 Removal of excisable goods already assessed to duty, without payment and without a transport permit, is distinguished from actual evasion of duty under the Central Excise Act. The text states that once goods have been duly assessed, later removal from the warehouse without permit or non-payment of the assessed amount does not by itself constitute evasion for purposes of Section 9(B). In such cases, the unpaid duty is to be recovered through the statutory recovery machinery under Section 11 and Rule 144 of the Central Excise Rules, rather than by criminal prosecution for evasion. en-us Thu, 03 May 1990 00:00:00 +0530 Tue, 22 Jun 2010 11:40:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43967 Removal of excisable goods already assessed to duty, without payment and without a transport permit, is distinguished from actual evasion of duty under the Central Excise Act. The text states that once goods have been duly assessed, later removal from the warehouse without permit or non-payment of the assessed amount does not by itself constitute evasion for purposes of Section 9(B). In such cases, the unpaid duty is to be recovered through the statutory recovery machinery under Section 11 and Rule 144 of the Central Excise Rules, rather than by criminal prosecution for evasion. Case-Laws Central Excise Thu, 03 May 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43967