https://www.taxtmi.com/caselaws?id=80591 The Appellate Tribunal upheld the Assistant Collector's adjustment of a refund claim against duty short paid without issuing a notice, citing Section 11 of the Central Excises & Salt Act, 1944. The Tribunal differentiated the case from a precedent case where no notice was issued before the adjustment, emphasizing the absence of a stay order and pending revision application in the present matter. Consequently, the Tribunal dismissed the appeal, affirming the Collector (Appeals)' decision and finding no grounds for intervention. en-us Tue, 06 Mar 1990 00:00:00 +0530 Fri, 17 Jun 2011 17:42:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80591 The Appellate Tribunal upheld the Assistant Collector's adjustment of a refund claim against duty short paid without issuing a notice, citing Section 11 of the Central Excises & Salt Act, 1944. The Tribunal differentiated the case from a precedent case where no notice was issued before the adjustment, emphasizing the absence of a stay order and pending revision application in the present matter. Consequently, the Tribunal dismissed the appeal, affirming the Collector (Appeals)' decision and finding no grounds for intervention. Case-Laws Central Excise Tue, 06 Mar 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80591