https://www.taxtmi.com/caselaws?id=108772 A wrong notification number in a Rule 173B declaration did not defeat entitlement to the concessional duty benefit where the surrounding facts showed the intended exemption was clear. The assessee had already been availing the relevant exemption, and the incorrect reference to Notification No. 9/98-C.E. instead of Notification No. 9/99-C.E. was treated as a clerical mistake. On that basis, the benefit under Notification No. 9/99-C.E. was maintained and denial of the exemption was held unwarranted. en-us Tue, 10 Dec 2002 00:00:00 +0530 Tue, 03 Apr 2012 17:56:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108772 A wrong notification number in a Rule 173B declaration did not defeat entitlement to the concessional duty benefit where the surrounding facts showed the intended exemption was clear. The assessee had already been availing the relevant exemption, and the incorrect reference to Notification No. 9/98-C.E. instead of Notification No. 9/99-C.E. was treated as a clerical mistake. On that basis, the benefit under Notification No. 9/99-C.E. was maintained and denial of the exemption was held unwarranted. Case-Laws Central Excise Tue, 10 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108772