https://www.taxtmi.com/caselaws?id=91290 On cancellation of gate passes with intimation to the proper officer, recredit in RG 23A Part II was treated as permissible even without an express rule specifically authorising it. The duty had been debited partly through PLA and partly through RG 23A Part II, and the credit scheme was read as allowing adjustment where no prohibition existed. Reading Rule 173G, Rule 173K and the analogous adjustment mechanism under Rule 57E together, the absence of a specific provision against such recredit could not justify denial of the benefit. The assessee was therefore entitled to recredit the disputed amount in RG 23A Part II. en-us Thu, 19 Nov 1998 00:00:00 +0530 Mon, 17 Oct 2011 11:11:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91290 On cancellation of gate passes with intimation to the proper officer, recredit in RG 23A Part II was treated as permissible even without an express rule specifically authorising it. The duty had been debited partly through PLA and partly through RG 23A Part II, and the credit scheme was read as allowing adjustment where no prohibition existed. Reading Rule 173G, Rule 173K and the analogous adjustment mechanism under Rule 57E together, the absence of a specific provision against such recredit could not justify denial of the benefit. The assessee was therefore entitled to recredit the disputed amount in RG 23A Part II. Case-Laws Central Excise Thu, 19 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91290