https://www.taxtmi.com/caselaws?id=73424 Permission for excise set-off granted without an authorising notification or Board order was treated as an order amenable to appeal, and the credit was recoverable under the recovery provision because it had been wrongly allowed through the officer's error or mis-construction. The proviso dealing with wilful misstatement, collusion or suppression did not apply. A trade notice could not create a benefit reserved to the Government or the Board, and recovery notices issued within the prescribed period were valid. The set-off credit was therefore recoverable and the lower authorities' orders were upheld. en-us Thu, 19 Nov 1987 00:00:00 +0530 Tue, 31 May 2011 17:54:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73424 Permission for excise set-off granted without an authorising notification or Board order was treated as an order amenable to appeal, and the credit was recoverable under the recovery provision because it had been wrongly allowed through the officer's error or mis-construction. The proviso dealing with wilful misstatement, collusion or suppression did not apply. A trade notice could not create a benefit reserved to the Government or the Board, and recovery notices issued within the prescribed period were valid. The set-off credit was therefore recoverable and the lower authorities' orders were upheld. Case-Laws Central Excise Thu, 19 Nov 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73424