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Central Excise - Highlights / Catch Notes

Home Highlights March 2017 Year 2017 This

Provisional assessment - whether adjustment of excess paid duty ...


Excess Duty Payments Can Offset Shortfalls for Entire Fiscal Year 2003-04 During Assessment Finalization.

March 23, 2017

Case Laws     Central Excise     AT

Provisional assessment - whether adjustment of excess paid duty against short paid duty is permitted? - adjustment of excess paid duty against short paid duty is permissible for the entire year i.e. 2003-04 at the time of finalization of the assessment - AT

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