https://www.taxtmi.com/caselaws?id=187814 An apparent factual error in the calculation of excise duty justified fresh examination of the petitioner's liability, as the record showed confusion in the value of goods cleared and the resulting duty quantification. The High Court set aside the order rejecting correction and reconsideration, and remitted the matter for fresh consideration of the petitioner's objections after hearing the parties in accordance with law. It declined to decide the broader question whether completed settlement proceedings could be reopened, leaving that substantive controversy open while ensuring reconsideration on the existing record. en-us Tue, 01 Oct 2013 00:00:00 +0530 Tue, 08 Nov 2016 10:50:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187814 An apparent factual error in the calculation of excise duty justified fresh examination of the petitioner's liability, as the record showed confusion in the value of goods cleared and the resulting duty quantification. The High Court set aside the order rejecting correction and reconsideration, and remitted the matter for fresh consideration of the petitioner's objections after hearing the parties in accordance with law. It declined to decide the broader question whether completed settlement proceedings could be reopened, leaving that substantive controversy open while ensuring reconsideration on the existing record. Case-Laws Central Excise Tue, 01 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187814