https://www.taxtmi.com/caselaws?id=344912 The Court held in favor of the petitioners, a Private Limited Company and its Managing Director, in a case challenging a demand of duty due to a payment made under an incorrect assessee code. Despite the payment being made under the wrong code, the Court ruled that the duty was paid in time and authorities should not impose liability for a technical defect. All impugned communications and orders were quashed, and a mandamus was issued directing authorities to treat the payment against the correct code from the date it was made. The petitioners were exempted from coercive liability, and the ruling was made absolute without costs. en-us Tue, 13 Jun 2017 00:00:00 +0530 Fri, 17 Nov 2017 12:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344912 The Court held in favor of the petitioners, a Private Limited Company and its Managing Director, in a case challenging a demand of duty due to a payment made under an incorrect assessee code. Despite the payment being made under the wrong code, the Court ruled that the duty was paid in time and authorities should not impose liability for a technical defect. All impugned communications and orders were quashed, and a mandamus was issued directing authorities to treat the payment against the correct code from the date it was made. The petitioners were exempted from coercive liability, and the ruling was made absolute without costs. Case-Laws Central Excise Tue, 13 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344912