https://www.taxtmi.com/forum/issue?id=2433 Where the total duty payable has been remitted but recorded under an incorrect accounting code, a bona fide error in specifying the code does not amount to evasion; existing administrative instructions permit transfer of credit balances between minor heads, and authorities may require proper documentation to reclassify amounts so records reflect the correct duty liability without imposing penalty when no tax remains unpaid. en-us Mon, 06 Dec 2010 20:00:35 +0530 Thu, 23 Jan 2025 15:58:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=2433 Where the total duty payable has been remitted but recorded under an incorrect accounting code, a bona fide error in specifying the code does not amount to evasion; existing administrative instructions permit transfer of credit balances between minor heads, and authorities may require proper documentation to reclassify amounts so records reflect the correct duty liability without imposing penalty when no tax remains unpaid. Discussion-Forum Central Excise Mon, 06 Dec 2010 20:00:35 +0530 https://www.taxtmi.com/forum/issue?id=2433