https://www.taxtmi.com/caselaws?id=111900 Credit on duty paid through supplementary invoices was held admissible because the duty had been paid voluntarily and treated in parallel proceedings as differential duty for the relevant clearance period. The absence of any finding of suppression of facts also supported eligibility under the applicable rules. The Board's Circular was relied on to accept the supplementary invoices, and the earlier objection based on non-issue of the 57-E certificate no longer survived in light of the later findings and the nature of the duty payment. Revenue's challenge to the credit was therefore rejected. en-us Mon, 23 Feb 2004 00:00:00 +0530 Wed, 25 Apr 2012 17:28:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111900 Credit on duty paid through supplementary invoices was held admissible because the duty had been paid voluntarily and treated in parallel proceedings as differential duty for the relevant clearance period. The absence of any finding of suppression of facts also supported eligibility under the applicable rules. The Board's Circular was relied on to accept the supplementary invoices, and the earlier objection based on non-issue of the 57-E certificate no longer survived in light of the later findings and the nature of the duty payment. Revenue's challenge to the credit was therefore rejected. Case-Laws Central Excise Mon, 23 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111900