https://www.taxtmi.com/caselaws?id=460145 Omission to adjudicate a recorded request for cum-duty benefit was treated as a mistake apparent from the record and was corrected through rectification. On merits, the invoice price was examined and found to already include the duty component, so the assessable value had to be treated as cum-duty. The result was that the earlier final order was modified to extend cum-duty relief, with the duty demand restricted accordingly and consequential interest maintained. en-us Thu, 03 Oct 2024 00:00:00 +0530 Mon, 13 Jan 2025 18:56:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=460145 Omission to adjudicate a recorded request for cum-duty benefit was treated as a mistake apparent from the record and was corrected through rectification. On merits, the invoice price was examined and found to already include the duty component, so the assessable value had to be treated as cum-duty. The result was that the earlier final order was modified to extend cum-duty relief, with the duty demand restricted accordingly and consequential interest maintained. Case-Laws Central Excise Thu, 03 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=460145