https://www.taxtmi.com/caselaws?id=115280 A duty demand cannot be sustained where an assessee, already entitled to abatement for the same period, adjusts that abatement suo motu against its duty liability and the transaction is revenue neutral. Although such premature adjustment before formal sanction may expose the assessee to separate penal consequences, it does not justify demanding the same amount again when the revenue position is otherwise unchanged. On that basis, the demand was held unsustainable, and only possible penalty proceedings were left unaffected. en-us Wed, 27 Apr 2005 00:00:00 +0530 Fri, 25 May 2012 16:11:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115280 A duty demand cannot be sustained where an assessee, already entitled to abatement for the same period, adjusts that abatement suo motu against its duty liability and the transaction is revenue neutral. Although such premature adjustment before formal sanction may expose the assessee to separate penal consequences, it does not justify demanding the same amount again when the revenue position is otherwise unchanged. On that basis, the demand was held unsustainable, and only possible penalty proceedings were left unaffected. Case-Laws Central Excise Wed, 27 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115280