https://www.taxtmi.com/caselaws?id=109878 Duty was not leviable again on double yarn where yarn duty had already been paid at the spindle stage, consistent with the Supreme Court position applied by the Tribunal; the demand on that count was therefore unsustainable. For the remaining notices, the Tribunal accepted that duty had already been paid on clearance of double yarn and that Rule 49A permitted payment at the stage of clearance of fabrics. It held that the duty already paid could be adjusted against the duty payable, rather than requiring a fresh payment followed by refund proceedings, and remanded the matter for adjustment after hearing the assessee and accounting for any shortfall. en-us Wed, 11 Jun 2003 00:00:00 +0530 Thu, 12 Apr 2012 16:03:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109878 Duty was not leviable again on double yarn where yarn duty had already been paid at the spindle stage, consistent with the Supreme Court position applied by the Tribunal; the demand on that count was therefore unsustainable. For the remaining notices, the Tribunal accepted that duty had already been paid on clearance of double yarn and that Rule 49A permitted payment at the stage of clearance of fabrics. It held that the duty already paid could be adjusted against the duty payable, rather than requiring a fresh payment followed by refund proceedings, and remanded the matter for adjustment after hearing the assessee and accounting for any shortfall. Case-Laws Central Excise Wed, 11 Jun 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109878