https://www.taxtmi.com/caselaws?id=117090 Rectification proceedings in a customs/excise matter were partly allowed where an omitted word in the reasoning portion was treated as an apparent typographical error and corrected because it altered the finding on includibility in assessable value. The tribunal also modified the directions on re-quantification of duty, holding that computation had to proceed on a cum-duty basis and that consequential penalty directions would have to be reconsidered after re-quantification. The request to disturb the demand relating to excess freight collected was rejected, as no apparent error was shown in the earlier order. The limitation objection was also rejected because the earlier order had already dealt with suppression and the extended period issue. en-us Thu, 01 Sep 2005 00:00:00 +0530 Wed, 20 Jun 2012 12:56:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117090 Rectification proceedings in a customs/excise matter were partly allowed where an omitted word in the reasoning portion was treated as an apparent typographical error and corrected because it altered the finding on includibility in assessable value. The tribunal also modified the directions on re-quantification of duty, holding that computation had to proceed on a cum-duty basis and that consequential penalty directions would have to be reconsidered after re-quantification. The request to disturb the demand relating to excess freight collected was rejected, as no apparent error was shown in the earlier order. The limitation objection was also rejected because the earlier order had already dealt with suppression and the extended period issue. Case-Laws Central Excise Thu, 01 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117090