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TMI Blog2019 (1) TMI 1663X X X X Extracts X X X X X X X X Extracts X X X X ..... ssued on 21.12.1999 - whether the demand under Rule 9(2) of Central Excise Rules, 1944 can be raised against the appellant after 6 months from the date of filing the remission claim by the appellant before the appropriate authority or not? HELD THAT:- The SCN is required to be issued within 6 months from the date of intimation of the lost of the goods by the appellant. Admittedly, in this case, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate For Respondent (s): Shri A. K. 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 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant before the appropriate authority or not. For better appreciation, Rule 9 (2) of Central Excise Rules, 1944 is extracted 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es immediately before such consumption or utilisation. On going through the said provision, I find that the show cause notice is required to be issued 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 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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