Adjustment of excess central excise duty against short payment upheld where prior case law supported set-off.

Excess central excise duty paid may be adjusted against a demand for short payment of duty where the earlier decision in the assessee's own case supports that treatment. The Tribunal found no infirmity in the appellate order permitting such adjustment and upheld the set-off of excess duty against the short-paid amount. Revenue's challenge failed.

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Issues: Whether excess central excise duty paid could be adjusted against the demand raised for short payment of duty.

Analysis: The Tribunal followed its earlier decision in the respondent's own case and held that excess duty paid may be adjusted against short duty paid. It found no infirmity in the appellate order allowing such adjustment.

Conclusion: The adjustment was upheld and the Revenue's appeal was dismissed.

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