https://www.taxtmi.com/caselaws?id=369813 Differential duty could not be demanded on DTA clearances made under a valid entitlement certificate merely because the Development Commissioner's certificate was later corrected for a typographical error; the later correction did not change the legal character of clearances already made, especially where the excess was adjusted against future entitlement. The demand was also time-barred because the clearances occurred in 2000, the certificate was corrected in 2002, and the show cause notice was issued only in 2008, making extended-period invocation unjustified on the recorded facts. The impugned demand and penalty were therefore set aside. en-us Tue, 30 Oct 2018 00:00:00 +0530 Sat, 03 Nov 2018 13:33:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369813 Differential duty could not be demanded on DTA clearances made under a valid entitlement certificate merely because the Development Commissioner's certificate was later corrected for a typographical error; the later correction did not change the legal character of clearances already made, especially where the excess was adjusted against future entitlement. The demand was also time-barred because the clearances occurred in 2000, the certificate was corrected in 2002, and the show cause notice was issued only in 2008, making extended-period invocation unjustified on the recorded facts. The impugned demand and penalty were therefore set aside. Case-Laws Central Excise Tue, 30 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369813