https://www.taxtmi.com/caselaws?id=74988 The Tribunal ruled in favor of M/s. Addisons Paints & Chemicals Ltd., holding that the duty recovery demanded by the Central Excise post the change in assessment was incorrect. The Tribunal emphasized that once goods are assessed and cleared under a specific item, the assessment cannot be altered retroactively. They deemed the duty credit under the original assessment as valid and ordered a refund of the credited amount while recrediting the debited amount in the account of the appellants. en-us Mon, 09 Apr 1984 00:00:00 +0530 Mon, 13 Jun 2011 18:00:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74988 The Tribunal ruled in favor of M/s. Addisons Paints & Chemicals Ltd., holding that the duty recovery demanded by the Central Excise post the change in assessment was incorrect. The Tribunal emphasized that once goods are assessed and cleared under a specific item, the assessment cannot be altered retroactively. They deemed the duty credit under the original assessment as valid and ordered a refund of the credited amount while recrediting the debited amount in the account of the appellants. Case-Laws Central Excise Mon, 09 Apr 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74988