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Issues:
1. Reconsideration of a previous decision in light of new judgments. 2. Interpretation of charging provisions for recovery of duties. 3. Application of Rule 11 and Rule 12 in rectification proceedings. Analysis: The High Court of Kerala at Ernakulam deliberated on the need to reconsider a past decision in light of recent judgments. The Division Bench in a previous case had established that a residuary clause should have a limited application and not override the principal clause. In the current case, a company involved in pharmaceutical manufacturing faced duty and penalty proposals due to a management change. The petitioner argued that the duty was erroneously assessed based on alcohol content instead of an ad valorem basis. The court examined the charging provisions under Rule 11, emphasizing the need for a restrictive interpretation of the widely worded Rule 12 to protect the assessee's benefits. The court differentiated between Rule 11 and Rule 12, highlighting that the benefit available under Rule 11 should not be denied by the application of Rule 12. The court referenced the Division Bench's detailed examination in a previous case and concluded that the petitioner was entitled to the limitation benefit provided by Rule 11. As a result, the court quashed the orders related to duty and penalty, providing relief to the petitioner. The judgment allowed the Original Petition, thereby resolving the issues raised by the company regarding the rectification proceedings and duty assessment.
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