https://www.taxtmi.com/caselaws?id=45664 A demand notice arising from a nil assessment and exemption endorsement was governed by Rule 10 of the Central Excise Rules, 1944, because the case involved short levy through error or misconstruction rather than a situation outside Rule 10. Rule 10A was only a residuary provision for matters not covered by Rule 10, so it could not sustain the demand. As the notice was issued beyond the prescribed recovery period under Rule 10, the demand was time-barred and liable to be set aside. en-us Fri, 26 Mar 1976 00:00:00 +0530 Tue, 13 Jul 2010 11:15:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45664 A demand notice arising from a nil assessment and exemption endorsement was governed by Rule 10 of the Central Excise Rules, 1944, because the case involved short levy through error or misconstruction rather than a situation outside Rule 10. Rule 10A was only a residuary provision for matters not covered by Rule 10, so it could not sustain the demand. As the notice was issued beyond the prescribed recovery period under Rule 10, the demand was time-barred and liable to be set aside. Case-Laws Central Excise Fri, 26 Mar 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45664