https://www.taxtmi.com/caselaws?id=116101 An inadvertent or typographical error in the classification list did not defeat the assessee's claim to small scale exemption under Notification No. 1/93-CX where the clearances were actually made at nil duty from the outset and the revised classification list corrected the mistake. The record showed no conscious option to pay concessional duty instead of claiming exemption, so the substantive exemption benefit could not be denied on the basis of the clerical error. The duty demand and penalty were therefore unsustainable and were set aside. en-us Fri, 31 Dec 2004 00:00:00 +0530 Thu, 07 Jun 2012 12:53:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116101 An inadvertent or typographical error in the classification list did not defeat the assessee's claim to small scale exemption under Notification No. 1/93-CX where the clearances were actually made at nil duty from the outset and the revised classification list corrected the mistake. The record showed no conscious option to pay concessional duty instead of claiming exemption, so the substantive exemption benefit could not be denied on the basis of the clerical error. The duty demand and penalty were therefore unsustainable and were set aside. Case-Laws Central Excise Fri, 31 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116101