2000 (11) TMI 859

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hri S. Kannan, DR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. -  This appeal is against the duty demand determined for a period of 6 months from the date of amending the classfication list approved under Rule 173B which was found to be required to be done as the appellant had failed to intimate the actual use of the item in question in telecommunication system. 2.&ems....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....under Rule 9(2) of Central Excise Rules, 1944." From the above, we find that provisions of Section 11A have not been invoked and demand is not made under Section 11A. The demand is made only under Rule 9(2) of Central Excise Rules. To attract sub-rule (2), the goods should have been removed in contravention of sub-rule (1) i.e. clandestinely and without assessment as held in N.B. Sanjana v. Elp....