https://www.taxtmi.com/caselaws?id=120415 A wrong citation of the enabling rule does not invalidate a demand or penalty where the contravention, the basis of liability and the jurisdictional foundation are clearly stated in the notice or order. Here, the allegation that duty was not paid on the due dates and that clearance during the forfeited period required payment by debit to the account current was clearly communicated, so the incorrect rule reference was treated as non-fatal. The principle applied is that an order or show cause notice remains valid if the authority otherwise has power to act and the substance of the charge is apparent. en-us Mon, 05 Jun 2006 00:00:00 +0530 Thu, 12 May 2016 15:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120415 A wrong citation of the enabling rule does not invalidate a demand or penalty where the contravention, the basis of liability and the jurisdictional foundation are clearly stated in the notice or order. Here, the allegation that duty was not paid on the due dates and that clearance during the forfeited period required payment by debit to the account current was clearly communicated, so the incorrect rule reference was treated as non-fatal. The principle applied is that an order or show cause notice remains valid if the authority otherwise has power to act and the substance of the charge is apparent. Case-Laws Central Excise Mon, 05 Jun 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120415