https://www.taxtmi.com/caselaws?id=125237 Where duty already paid under one head had been credited to the Union treasury, the Tribunal recognised adjustment against another duty head if such set-off was otherwise permissible in law. It held that the same taxing authorities should not block the adjustment merely because the payment was initially made under a different head, and treated the earlier payment as capable of lawful adjustment. Once the duty adjustment was allowed, the penalty could not survive and was waived, with consequential relief granted as admissible in law. en-us Tue, 25 Nov 2008 00:00:00 +0530 Sat, 05 Aug 2017 13:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125237 Where duty already paid under one head had been credited to the Union treasury, the Tribunal recognised adjustment against another duty head if such set-off was otherwise permissible in law. It held that the same taxing authorities should not block the adjustment merely because the payment was initially made under a different head, and treated the earlier payment as capable of lawful adjustment. Once the duty adjustment was allowed, the penalty could not survive and was waived, with consequential relief granted as admissible in law. Case-Laws Central Excise Tue, 25 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125237