2019 (1) TMI 1663

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..... Saini, AR ORDER Per: Mr. Ashok Jindal The appellant is in appeal against the impugned order wherein the demand has been raised against the appellant under Rule 9 (2) of the Central Excise Rules, 1944 for the goods removed due to the dacoity took place in the factory premises of the appellant at the night of 30.04.1999 and 01.05.1999 which has been intimated by the appellant to the autho....

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....tracted herein below:- 9(2) - If any excisable goods are, in contravention of sub-rule (1), deposited in, or removed from, any place specified therein, the producer or manufacturer thereof shall pay the duty leviable on such goods upon written demand made [within the period specified in Section 11A of the Act] by the proper officer, whether such demand is delivered personally to him, or i....

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....d within 6 months from the date of intimation of the lost of the goods by the appellant. Admittedly, in this case, the appellant has been intimated to the department that dacoity took place on the night of 03.04.1999 and 01.05.1999 on 10.05.1999 and claimed remission of duty on the goods looted in the dacoity. Thereafter, the show cause notice has been issued on 21.12.1999 for recovery of duty of ....