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2019 (1) TMI 1663 - CESTAT CHANDIGARHRemission of duty - time limitation - removal of goods 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 authorities below on 10.05.1999 whereas the show cause notice has been issued 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, 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 goods looted in dacoity - Admittedly, the SCN issued to the appellant beyond the period of 6 months as prescribed under Rule 9 (2) of the Central Excise Rules, 1944. The demand raised against the appellant is barred by limitation - SCN issued to the appellant is not sustainable - Appeal allowed - decided in favor of appellant.
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