https://www.taxtmi.com/caselaws?id=41014 Where a short-levy on mono block pump sets arose from departmental omission after final approval of the price list, recovery had to be pursued under Rule 10 read with Rule 173J of the Central Excise Rules, 1944, not under Rule 9(2). A demand under Rule 9(2) was therefore treated as the wrong basis for recovery, and the demand issued after expiry of one year from payment of duty was time-barred. The revision was allowed in favour of the assessee. en-us Sun, 15 Mar 1981 00:00:00 +0530 Wed, 19 May 2010 17:38:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41014 Where a short-levy on mono block pump sets arose from departmental omission after final approval of the price list, recovery had to be pursued under Rule 10 read with Rule 173J of the Central Excise Rules, 1944, not under Rule 9(2). A demand under Rule 9(2) was therefore treated as the wrong basis for recovery, and the demand issued after expiry of one year from payment of duty was time-barred. The revision was allowed in favour of the assessee. Case-Laws Central Excise Sun, 15 Mar 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41014