https://www.taxtmi.com/caselaws?id=107677 Duty paid on an earlier clearance that was not legally due cannot be set off against short-paid duty demanded for later clearances; the earlier payment may instead support a refund claim. Available Modvat credit may be used to discharge a confirmed demand for short-levied duty where such credit could lawfully be used for current clearances and remains available. Separate penalties on both a firm and its partner for the same contravention are not justified in the stated circumstances. The duty demand remains payable, but may be discharged through available Modvat credit, while the partner's separate penalty is deleted. en-us Fri, 22 Nov 2002 00:00:00 +0530 Sat, 24 Mar 2012 12:41:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107677 Duty paid on an earlier clearance that was not legally due cannot be set off against short-paid duty demanded for later clearances; the earlier payment may instead support a refund claim. Available Modvat credit may be used to discharge a confirmed demand for short-levied duty where such credit could lawfully be used for current clearances and remains available. Separate penalties on both a firm and its partner for the same contravention are not justified in the stated circumstances. The duty demand remains payable, but may be discharged through available Modvat credit, while the partner's separate penalty is deleted. Case-Laws Central Excise Fri, 22 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107677