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Central Excise - Highlights / Catch Notes

Home Highlights March 2017 Year 2017 This

Payment of excess duty wrongly - Adjustment of the accounts from ...


Court Allows Adjustment of Excess Duty from BED to SED, Rejects Denial on Procedural Grounds as Harsh.

March 24, 2017

Case Laws     Central Excise     AT

Payment of excess duty wrongly - Adjustment of the accounts from Head of Account BED to Head of account SED - It would be too harsh to not allow the prayer of the appellants merely on the ground that there are two duty heads of accounts for procedural purposes - adjustment to be allowed - AT

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