https://www.taxtmi.com/caselaws?id=115701 Credit of Additional Excise Duty could be utilised against excise duty where the governing rule permitted such set-off, and the later amendment relied on by the Revenue did not alter the position on the admitted facts. Because the duty had been paid and the credit utilised in the same month, and the liability issue was already under challenge, the applicants established a strong prima facie case for interim protection. On that basis, pre-deposit of the duty demand was waived and recovery was stayed during pendency of the appeal. en-us Tue, 13 Sep 2005 00:00:00 +0530 Fri, 01 Jun 2012 13:02:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115701 Credit of Additional Excise Duty could be utilised against excise duty where the governing rule permitted such set-off, and the later amendment relied on by the Revenue did not alter the position on the admitted facts. Because the duty had been paid and the credit utilised in the same month, and the liability issue was already under challenge, the applicants established a strong prima facie case for interim protection. On that basis, pre-deposit of the duty demand was waived and recovery was stayed during pendency of the appeal. Case-Laws Central Excise Tue, 13 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115701