2000 (11) TMI 859 - AT - Central Excise

Summary

The appeal was against duty demand due to failure to inform actual use of an item in a telecommunication system. The demand was made under Rule 9(2) of Central Excise Rules, not under Section 11A. The demand under Rule 9(2) requires clandestine removal of goods, which was not the case here. The demand was not sustained, and the order was set aside, allowing the appeal.