https://www.taxtmi.com/caselaws?id=115388 A request to transfer credit lying under the Additional Excise Duty head to the Basic Excise Duty account required examination under the applicable Board circular before any adjustment could be treated as lawful. The lower appellate authority had not considered the assessee's separate application for transfer or its admissibility, so the matter was not finally resolved on the existing record. The impugned order was set aside and the issue was remanded for fresh decision after granting the assessee a reasonable opportunity of hearing. en-us Thu, 26 May 2005 00:00:00 +0530 Tue, 29 May 2012 12:38:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115388 A request to transfer credit lying under the Additional Excise Duty head to the Basic Excise Duty account required examination under the applicable Board circular before any adjustment could be treated as lawful. The lower appellate authority had not considered the assessee's separate application for transfer or its admissibility, so the matter was not finally resolved on the existing record. The impugned order was set aside and the issue was remanded for fresh decision after granting the assessee a reasonable opportunity of hearing. Case-Laws Central Excise Thu, 26 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115388