https://www.taxtmi.com/caselaws?id=90859 Additional excise duty paid on the goods was treated as a duty of excise under Section 3 of the Central Excise Act, 1944, and the separate accounting classification did not alter its substantive character. On that basis, together with the flexibility recognised under Rule 57F(12) of the Central Excise Rules, 1944, credit of the additional excise duty could be adjusted against the basic excise duty liability on the same clearances. The adjustment was permitted, and the claim was accepted in favour of the assessee. en-us Tue, 09 Feb 1999 00:00:00 +0530 Tue, 11 Oct 2011 19:09:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90859 Additional excise duty paid on the goods was treated as a duty of excise under Section 3 of the Central Excise Act, 1944, and the separate accounting classification did not alter its substantive character. On that basis, together with the flexibility recognised under Rule 57F(12) of the Central Excise Rules, 1944, credit of the additional excise duty could be adjusted against the basic excise duty liability on the same clearances. The adjustment was permitted, and the claim was accepted in favour of the assessee. Case-Laws Central Excise Tue, 09 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90859