https://www.taxtmi.com/circulars?id=6750 Set-off under Notification No. 432/86-C.E. is confined to duty of excise as defined under the Central Excises and Salt Act, 1944, and does not extend to additional duty levied under the Customs Tariff Act, 1975. Additional duty, though charged at a rate equivalent to excise, is not equivalent in legal character and can be set off only where a notification expressly provides for such set-off; pending assessments should be finalised on this basis. en-us Fri, 10 Feb 1989 00:00:00 +0530 Mon, 06 Jul 2009 10:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=6750 Set-off under Notification No. 432/86-C.E. is confined to duty of excise as defined under the Central Excises and Salt Act, 1944, and does not extend to additional duty levied under the Customs Tariff Act, 1975. Additional duty, though charged at a rate equivalent to excise, is not equivalent in legal character and can be set off only where a notification expressly provides for such set-off; pending assessments should be finalised on this basis. Circulars Central Excise Fri, 10 Feb 1989 00:00:00 +0530 https://www.taxtmi.com/circulars?id=6750