https://www.taxtmi.com/caselaws?id=795108 An excise duty demand based on an ER-1 return entry was unsustainable because the return, read with the excise invoice, showed that only the quantity cleared for home consumption was duty-paid and the balance was exported under bond; the reported aggregate home-clearance quantity was a genuine typographical error. Extended limitation was also unavailable because the filed return and supporting records disclosed the relevant quantities and duty payment, the discrepancy was apparent to the department, and suppression was not established. The demand therefore failed on both merits and limitation. en-us Wed, 08 Jul 2026 00:00:00 +0530 Fri, 17 Jul 2026 08:37:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795108 An excise duty demand based on an ER-1 return entry was unsustainable because the return, read with the excise invoice, showed that only the quantity cleared for home consumption was duty-paid and the balance was exported under bond; the reported aggregate home-clearance quantity was a genuine typographical error. Extended limitation was also unavailable because the filed return and supporting records disclosed the relevant quantities and duty payment, the discrepancy was apparent to the department, and suppression was not established. The demand therefore failed on both merits and limitation. Case-Laws Central Excise Wed, 08 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795108