1973 (10) TMI 29

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....l Secretary to the Government of India.]. - Government of India has considered the points raised by the petitioners in the Revision Application and has also examined the records of the case. 2. In this case the petitioners had cleared aluminium rods made out of aluminium 'scrap'. The petitioners thereafter applied for refund in terms of the Notification No. 43/75, dated 1-3-1975. The refund was....

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....mitted before the Appellate Collector that the demand should have been issued under Rule 10 but Rule 10A was mentioned in the demand, he observed that citing a wrong rule does not vitiate a show cause notice if it was otherwise in order. The refund was granted in this case on 9-3-1976 and the demand cum show cause notice was issued on 21-2-1977 i.e. within one year as prescribed under Rule 10 read....