https://www.taxtmi.com/caselaws?id=120717 The appellate tribunal rejected the Revenue's appeal, upholding the decision in favor of the respondents. The Commissioner (Appeals) rightfully set aside the Assistant Commissioner's order, as it would result in double payment for the same clearances, contrary to principles of equity and justice. The respondents had already paid duty once, either from the Modvat account or the PLA, and the directive to debit the Modvat account again was deemed unjust and not in accordance with legal principles. en-us Thu, 14 Dec 2006 00:00:00 +0530 Mon, 23 Jul 2012 17:16:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120717 The appellate tribunal rejected the Revenue's appeal, upholding the decision in favor of the respondents. The Commissioner (Appeals) rightfully set aside the Assistant Commissioner's order, as it would result in double payment for the same clearances, contrary to principles of equity and justice. The respondents had already paid duty once, either from the Modvat account or the PLA, and the directive to debit the Modvat account again was deemed unjust and not in accordance with legal principles. Case-Laws Central Excise Thu, 14 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120717