It is now a well-settled principle of law that wrong mentioning of a section would not be a ground to refuse relief to an assessee if he is otherwise entitled thereto. If for reasons recorded by the departmental authorities in rejecting a contention raised by the assessee, grant of relief to him on another ground is justified, it would be open to the departmental authorities and the Tribunal, and indeed they would be under a duty to grant that relief. The right of the assessee to relief is not restricted to the plea raised by him. (Referred CIT v .Mahalakhsmi Textile Mills Ltd (1967 ) 66 ITR 710 (SC) , Anchor Pressings (P) Ltd v CIT ( 1986) 3 SCC 439
Shree Hari Chemicals Export Ltd. v. UOI & Anr. (2006) 1 SCC 396 / AIR 2006 SC 693 / (2005) 193 ELT 257 (SC)
Central Excise Act, 1944
S.4: Excisable valuation of goods for charging of duty of excise – Assessment – Relief – Rights of an assessee – Wrong mention of section would not be ground to refuse relief to an assessee if he is otherwise entile thereto .[Central Excise tariff Act , 1985 , Rule 57A ]