https://www.taxtmi.com/caselaws?id=218894 The High Court held that adjudication is necessary when additional excise duty demand is settled through the adjustment of available duty credit. In such cases, interest liability requires proper adjudication following a show cause notice, opportunity for objections, and a hearing. However, when duty is paid against demand with delay other than through credit adjustment, interest is automatic and does not necessitate adjudication. The Court allowed the Writ Appeal by the assessee, directing proper adjudication by the authority, while dismissing the Revenue's appeal. en-us Thu, 09 Feb 2012 00:00:00 +0530 Fri, 05 Oct 2012 13:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218894 The High Court held that adjudication is necessary when additional excise duty demand is settled through the adjustment of available duty credit. In such cases, interest liability requires proper adjudication following a show cause notice, opportunity for objections, and a hearing. However, when duty is paid against demand with delay other than through credit adjustment, interest is automatic and does not necessitate adjudication. The Court allowed the Writ Appeal by the assessee, directing proper adjudication by the authority, while dismissing the Revenue's appeal. Case-Laws Central Excise Thu, 09 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218894