https://www.taxtmi.com/caselaws?id=43741 An accidental omission in a revisional or administrative order cannot defeat the substantive relief intended by the authority. Reading the revisional order with the exemption notification and the later notification enabling extension of time, the Gujarat HC treated the reference period as covering clearances from 1-6-1976 to 30-11-1976, including September 1976. The omission to expressly mention September 1976 was regarded as a clerical error, and a duty demand founded only on that literal omission was unsustainable. The writ petition succeeded, and the demand notice and demand order were set aside. en-us Thu, 27 Jun 1991 00:00:00 +0530 Sat, 19 Jun 2010 17:16:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43741 An accidental omission in a revisional or administrative order cannot defeat the substantive relief intended by the authority. Reading the revisional order with the exemption notification and the later notification enabling extension of time, the Gujarat HC treated the reference period as covering clearances from 1-6-1976 to 30-11-1976, including September 1976. The omission to expressly mention September 1976 was regarded as a clerical error, and a duty demand founded only on that literal omission was unsustainable. The writ petition succeeded, and the demand notice and demand order were set aside. Case-Laws Central Excise Thu, 27 Jun 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43741