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AI Drafter ✕

Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.

Step 1 – Issue Identification & Review

The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.

• Review the issues identified by the AI
• Add, edit, remove, or refine issues as required


Step 2 – Draft Generation

Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.

• Relevant statutory provisions
• Judicial precedents and Supreme Court, High Court and other citations
• Issue-wise legal analysis
• Practical arguments and supporting content
• Professionally structured draft ready for further review.

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        Central Excise

        2021 (7) TMI 655 - AT - Central Excise

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        Rectification of mistaken circular reference allowed after correcting the citation in the earlier order. The order corrected an erroneous circular reference in the earlier decision, holding that the citation in paragraph 4 had been wrongly recorded. On the ...
                      Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                        Provisions expressly mentioned in the judgment/order text.

                            Rectification of mistaken circular reference allowed after correcting the citation in the earlier order.

                            The order corrected an erroneous circular reference in the earlier decision, holding that the citation in paragraph 4 had been wrongly recorded. On the record and the Revenue's concession, the correct reference was substituted as Circular No. 1065/4/2018-CX dated 08.06.2018 in place of Circular No. 97/8/2007-ST. The rectification application was allowed, and the earlier order was amended to reflect the accurate circular citation.


                            Issues: Whether the circular number mentioned in the earlier order required rectification.

                            Analysis: The order recorded that the circular cited in paragraph 4 of the earlier decision was incorrectly mentioned. The correct circular was identified on the basis of the record and the concession of the Revenue.

                            Conclusion: The circular reference was corrected from Circular No. 97/8/2007-ST to Circular No. 1065/4/2018-CX dated 08.06.2018, and the rectification application was allowed.

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