https://www.taxtmi.com/caselaws?id=204547 Excess duty paid on clearances during the same period may be adjusted against short-paid duty on other clearances when liability is re-determined on the prescribed valuation basis, and the related duty demand cannot be sustained without that credit. A recovery under Section 11D of the Central Excise Act cannot be confirmed unless it is specifically proposed in the show cause notice, as notice and opportunity to meet the demand are required. Where the principal duty demand fails, the corresponding Section 11AC penalty does not survive, though a separate rule-based penalty may still be reduced where violations remain established. en-us Wed, 16 Jun 2010 00:00:00 +0530 Sat, 23 Jul 2011 10:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204547 Excess duty paid on clearances during the same period may be adjusted against short-paid duty on other clearances when liability is re-determined on the prescribed valuation basis, and the related duty demand cannot be sustained without that credit. A recovery under Section 11D of the Central Excise Act cannot be confirmed unless it is specifically proposed in the show cause notice, as notice and opportunity to meet the demand are required. Where the principal duty demand fails, the corresponding Section 11AC penalty does not survive, though a separate rule-based penalty may still be reduced where violations remain established. Case-Laws Central Excise Wed, 16 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204547