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of <h1>CESTAT allows appeal, permits adjustment of AED against Basic Duty, waives penalty.</h1> <h3>NAHAR SPINNING MILLS LTD. Versus COMMISSIONER OF C. EX., BHOPAL</h3> The Appellate Tribunal CESTAT, New Delhi allowed the appeal, directing the authority to permit adjustment of Rs. 35,233/- paid as AED against Basic Duty. ... Demand - Adjustment of duty from one head to another - Held that: - Excise and Customs authorities who administer the law in respect of the levies arising on administration of different statutes, they should not bar appellants from adjustment of duty paid under one head to another head if any adjustment of excess duty payment arises and not otherwise barred by law - adjustment of amount permitted - appeal allowed. The Appellate Tribunal CESTAT, New Delhi allowed the appeal, directing the authority to permit adjustment of Rs. 35,233/- paid as AED against Basic Duty. Penalty imposed was waived based on the judgment in the case of South Asian Petrochem Ltd. Consequential relief, if any, shall be admissible in accordance with law.
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