https://www.taxtmi.com/caselaws?id=72337 A demand notice was treated as valid in substance where the assessee was informed of the demand within six months and a later notice merely misdescribed the governing rule without causing prejudice. The demand was therefore not barred by limitation and was not invalid for defective rule citation. An exemption notification enhancing the permissible wholesale cash price operated only from its date of issue, so the concessional duty rate could not be applied to clearances made before that date. The benefit of exemption was held to require strict construction, and the earlier clearances remained liable to differential duty. en-us Tue, 29 Apr 1986 00:00:00 +0530 Wed, 18 May 2011 16:27:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72337 A demand notice was treated as valid in substance where the assessee was informed of the demand within six months and a later notice merely misdescribed the governing rule without causing prejudice. The demand was therefore not barred by limitation and was not invalid for defective rule citation. An exemption notification enhancing the permissible wholesale cash price operated only from its date of issue, so the concessional duty rate could not be applied to clearances made before that date. The benefit of exemption was held to require strict construction, and the earlier clearances remained liable to differential duty. Case-Laws Central Excise Tue, 29 Apr 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72337