https://www.taxtmi.com/caselaws?id=45788 A demand notice is not invalid merely because it cites the wrong rule if the authority otherwise had jurisdiction to recover the duty under the correct provision. The governing principle is that an administrative demand is tested by its substance and legal foundation, not by a mistaken recital of the source of power. Where the competent authority could recover the duty under Rule 10 of the Central Excise and Salt Rules, an incorrect reference to Rule 9(2) did not, by itself, create prejudice or vitiate the notice. The challenge accordingly failed. en-us Wed, 20 Sep 1972 00:00:00 +0530 Thu, 03 Jul 2025 17:34:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45788 A demand notice is not invalid merely because it cites the wrong rule if the authority otherwise had jurisdiction to recover the duty under the correct provision. The governing principle is that an administrative demand is tested by its substance and legal foundation, not by a mistaken recital of the source of power. Where the competent authority could recover the duty under Rule 10 of the Central Excise and Salt Rules, an incorrect reference to Rule 9(2) did not, by itself, create prejudice or vitiate the notice. The challenge accordingly failed. Case-Laws Central Excise Wed, 20 Sep 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45788