https://www.taxtmi.com/caselaws?id=127863 On finalisation of provisional assessment, excess duty paid on some clearances must be adjusted against short payment on other clearances, and only the net differential, if any, can be demanded. Where goods were supplied to a sister unit for captive consumption and valuation was later finalised on the applicable cost basis, the exercise was treated as revenue neutral. The demand for differential duty was therefore not sustainable because the overall assessment had to reflect the net position after set-off of excess and short payments. en-us Mon, 06 Apr 2009 00:00:00 +0530 Wed, 26 Jul 2017 09:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127863 On finalisation of provisional assessment, excess duty paid on some clearances must be adjusted against short payment on other clearances, and only the net differential, if any, can be demanded. Where goods were supplied to a sister unit for captive consumption and valuation was later finalised on the applicable cost basis, the exercise was treated as revenue neutral. The demand for differential duty was therefore not sustainable because the overall assessment had to reflect the net position after set-off of excess and short payments. Case-Laws Central Excise Mon, 06 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127863