https://www.taxtmi.com/caselaws?id=83308 An assessee's entitlement under an earlier appellate order was implemented through correction of an accounting mistake, with the Tribunal treating the transfer from the personal ledger account to the RG-23 account as a permissible regularisation rather than an impermissible relaxation of excise law. Although a direct statutory transfer in the manner later proposed was not allowed under Rule 57H(3), the adjustment was viewed as giving effect to the earlier order and restoring the benefit that should have operated when the notification was in force. The Tribunal applied substance over form and held that the reference raised no referable question of law. en-us Mon, 09 May 1994 00:00:00 +0530 Tue, 12 Jul 2011 16:15:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83308 An assessee's entitlement under an earlier appellate order was implemented through correction of an accounting mistake, with the Tribunal treating the transfer from the personal ledger account to the RG-23 account as a permissible regularisation rather than an impermissible relaxation of excise law. Although a direct statutory transfer in the manner later proposed was not allowed under Rule 57H(3), the adjustment was viewed as giving effect to the earlier order and restoring the benefit that should have operated when the notification was in force. The Tribunal applied substance over form and held that the reference raised no referable question of law. Case-Laws Central Excise Mon, 09 May 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83308