https://www.taxtmi.com/caselaws?id=41560 A short-levy excise duty demand must be pursued under the specific recovery provision governing short levy, not the residuary rule, and limitation under the specific rule applies. On the facts described, the alleged short levy arose from inadvertence or mis-construction in earlier assessment, so the demand notices issued under Rule 10A were unsustainable once the Rule 10 period had expired. The text also states that where assessments followed a settled departmental practice reflected in circulars and trade notices, and the assessee altered its position on that basis, the revenue is precluded from reopening the assessments inconsistently with that practice. en-us Wed, 20 Dec 1978 00:00:00 +0530 Fri, 04 Jun 2010 13:44:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41560 A short-levy excise duty demand must be pursued under the specific recovery provision governing short levy, not the residuary rule, and limitation under the specific rule applies. On the facts described, the alleged short levy arose from inadvertence or mis-construction in earlier assessment, so the demand notices issued under Rule 10A were unsustainable once the Rule 10 period had expired. The text also states that where assessments followed a settled departmental practice reflected in circulars and trade notices, and the assessee altered its position on that basis, the revenue is precluded from reopening the assessments inconsistently with that practice. Case-Laws Central Excise Wed, 20 Dec 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41560