https://www.taxtmi.com/caselaws?id=80105 In the trade of safety matches, where finished goods were cleared under a pre-payment system through banderols, the assessee could not reasonably be expected to claim set-off of excise duty on inputs at the time of clearance in the usual manner. The earlier refusal was therefore reconsidered in light of an identical Tribunal view that entitlement to relief should be examined on the basis of available records. The matter was remanded for fresh consideration by the Assistant Collector, with an opportunity to grant set-off to the extent duty paid on inputs could be established from the records. en-us Tue, 30 Dec 1986 00:00:00 +0530 Tue, 14 Jun 2011 18:05:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80105 In the trade of safety matches, where finished goods were cleared under a pre-payment system through banderols, the assessee could not reasonably be expected to claim set-off of excise duty on inputs at the time of clearance in the usual manner. The earlier refusal was therefore reconsidered in light of an identical Tribunal view that entitlement to relief should be examined on the basis of available records. The matter was remanded for fresh consideration by the Assistant Collector, with an opportunity to grant set-off to the extent duty paid on inputs could be established from the records. Case-Laws Central Excise Tue, 30 Dec 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80105