https://www.taxtmi.com/caselaws?id=78867 The Tribunal held that there was no prohibition for paying Special Excise Duty (SED) from the Basic Excise Duty account. As there was no demand confirmed under Section 11A of the Central Excise Act and the duty had been paid through a Personal Ledger Account (PLA), the Tribunal set aside the order directing the deposit of SED. The appeal was allowed, and the cross-objection was disposed of. The judgment clarified the permissibility of paying SED from the Basic Excise Duty account, resulting in a favorable outcome for the Appellant. en-us Wed, 03 Mar 2010 00:00:00 +0530 Wed, 22 Dec 2010 19:12:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78867 The Tribunal held that there was no prohibition for paying Special Excise Duty (SED) from the Basic Excise Duty account. As there was no demand confirmed under Section 11A of the Central Excise Act and the duty had been paid through a Personal Ledger Account (PLA), the Tribunal set aside the order directing the deposit of SED. The appeal was allowed, and the cross-objection was disposed of. The judgment clarified the permissibility of paying SED from the Basic Excise Duty account, resulting in a favorable outcome for the Appellant. Case-Laws Central Excise Wed, 03 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78867