https://www.taxtmi.com/caselaws?id=329280 The Tribunal concluded that the corrigendum altering the basis of the Show Cause Notice was impermissible. It held that Section 11A of the Central Excise Act, 1944 applied for demanding duty on DTA clearances, dismissing conflicting case laws. The Tribunal found errors highlighted by the Revenue did not qualify as rectifiable mistakes under Section 35C(2) of the Act. Emphasizing limitations on rectification power, it dismissed the application, stating rectification should address obvious mistakes, not debatable points. The Tribunal's decision highlighted thorough consideration of facts and legal principles in determining appellant eligibility and rectification of mistakes. en-us Fri, 27 May 2016 00:00:00 +0530 Mon, 27 Jun 2016 07:34:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329280 The Tribunal concluded that the corrigendum altering the basis of the Show Cause Notice was impermissible. It held that Section 11A of the Central Excise Act, 1944 applied for demanding duty on DTA clearances, dismissing conflicting case laws. The Tribunal found errors highlighted by the Revenue did not qualify as rectifiable mistakes under Section 35C(2) of the Act. Emphasizing limitations on rectification power, it dismissed the application, stating rectification should address obvious mistakes, not debatable points. The Tribunal's decision highlighted thorough consideration of facts and legal principles in determining appellant eligibility and rectification of mistakes. Case-Laws Central Excise Fri, 27 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329280