https://www.taxtmi.com/caselaws?id=40434 A notice demanding additional excise duty after goods had been assessed and duty paid was held invalid when it proceeded under Rule 10-A of the Central Excise Rules, 1944. The governing provision was Rule 10 because the demand sought to correct an earlier departmental misapprehension that had resulted in a lower levy after assessment and clearance. As Rule 10-A was inapplicable to such a short-levy situation, the demand notice could not be sustained and the quashing of the demand was upheld. en-us Fri, 22 Jan 1971 00:00:00 +0530 Fri, 07 May 2010 17:59:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40434 A notice demanding additional excise duty after goods had been assessed and duty paid was held invalid when it proceeded under Rule 10-A of the Central Excise Rules, 1944. The governing provision was Rule 10 because the demand sought to correct an earlier departmental misapprehension that had resulted in a lower levy after assessment and clearance. As Rule 10-A was inapplicable to such a short-levy situation, the demand notice could not be sustained and the quashing of the demand was upheld. Case-Laws Central Excise Fri, 22 Jan 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40434