https://www.taxtmi.com/caselaws?id=41657 Erroneous credit of excise duty on raw aluminium under Rule 56A caused the finished products to be assessed at less than the full duty otherwise leviable. The resulting deficiency was treated as short-levy and under-assessment, not a mere clerical error in collection. On that basis, Rule 10 of the Central Excise Rules, 1944, governed recovery and excluded the residuary Rule 10A. Because Rule 10 carried a three-month limitation, a notice issued beyond that period could not support recovery. en-us Thu, 22 Mar 1984 00:00:00 +0530 Sat, 05 Jun 2010 11:51:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41657 Erroneous credit of excise duty on raw aluminium under Rule 56A caused the finished products to be assessed at less than the full duty otherwise leviable. The resulting deficiency was treated as short-levy and under-assessment, not a mere clerical error in collection. On that basis, Rule 10 of the Central Excise Rules, 1944, governed recovery and excluded the residuary Rule 10A. Because Rule 10 carried a three-month limitation, a notice issued beyond that period could not support recovery. Case-Laws Central Excise Thu, 22 Mar 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41657