https://www.taxtmi.com/caselaws?id=47655 The High Court of Kerala at Ernakulam reconsidered a past decision in light of recent judgments regarding charging provisions for duty recovery. The court emphasized a restrictive interpretation of Rule 12 to protect the petitioner's benefits, distinguishing it from Rule 11. Relying on a previous Division Bench ruling, the court granted the petitioner the limitation benefit under Rule 11, quashing duty and penalty orders. The judgment allowed the Original Petition, resolving issues raised by the pharmaceutical manufacturing company and providing relief in rectification proceedings and duty assessment. en-us Thu, 02 Jun 2005 00:00:00 +0530 Fri, 30 Jul 2010 11:27:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47655 The High Court of Kerala at Ernakulam reconsidered a past decision in light of recent judgments regarding charging provisions for duty recovery. The court emphasized a restrictive interpretation of Rule 12 to protect the petitioner's benefits, distinguishing it from Rule 11. Relying on a previous Division Bench ruling, the court granted the petitioner the limitation benefit under Rule 11, quashing duty and penalty orders. The judgment allowed the Original Petition, resolving issues raised by the pharmaceutical manufacturing company and providing relief in rectification proceedings and duty assessment. Case-Laws Central Excise Thu, 02 Jun 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47655