https://www.taxtmi.com/caselaws?id=53701 A bona fide clerical correction in excise account records by a contra entry in the PLA was treated as a permissible rectification, and it could not be refused merely because it was not supported by a TR-6 challan payment. The text further states that limitation under refund provisions was inapplicable because the amount reversed under the Modvat/Cenvat scheme was not duty, and no prior departmental permission was required to correct the accounting mistake. It also emphasises that a demand cannot rest on a ground not set out in the show cause notice, and that penalty would not be warranted where the corrective entry was valid. en-us Fri, 20 Aug 2004 00:00:00 +0530 Thu, 14 Oct 2010 16:47:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53701 A bona fide clerical correction in excise account records by a contra entry in the PLA was treated as a permissible rectification, and it could not be refused merely because it was not supported by a TR-6 challan payment. The text further states that limitation under refund provisions was inapplicable because the amount reversed under the Modvat/Cenvat scheme was not duty, and no prior departmental permission was required to correct the accounting mistake. It also emphasises that a demand cannot rest on a ground not set out in the show cause notice, and that penalty would not be warranted where the corrective entry was valid. Case-Laws Central Excise Fri, 20 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53701