https://www.taxtmi.com/caselaws?id=244961 The appellant's claim for suo moto credit after re-crediting excess duty payment was disputed by the department, leading to a penalty. The appellant cited favorable legal precedents, while the department relied on conflicting judgments. The judge distinguished the cases and ruled in favor of the appellant, setting aside the penalty and allowing the appeal. The judgment underscores the significance of applying relevant legal precedents to decide similar cases. en-us Fri, 07 Mar 2014 00:00:00 +0530 Fri, 07 Mar 2014 18:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244961 The appellant's claim for suo moto credit after re-crediting excess duty payment was disputed by the department, leading to a penalty. The appellant cited favorable legal precedents, while the department relied on conflicting judgments. The judge distinguished the cases and ruled in favor of the appellant, setting aside the penalty and allowing the appeal. The judgment underscores the significance of applying relevant legal precedents to decide similar cases. Case-Laws Central Excise Fri, 07 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244961