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1988 (12) TMI 256 - CEGAT, NEW DELHI
Extract:
.......tual position. This is not the case in the case before us. Now mis-construction of law or misinterpietation of the same by the assessee is not covered by specified provisions under Rule 10. 56. In the facts of this case, therefore, we hold that the demand can be raised under Rule 10A. In view of above, we thus partially allow the appeals by remand.