https://www.taxtmi.com/highlights?id=18481 If the assessee has paid excess payment, the excess payment should be adjusted towards the amount due and after deduction, no duty is payable or no interest is payable, the question of imposing penalty would not arise at all - HC en-us Thu, 08 May 2014 13:18:52 +0530 Thu, 08 May 2014 13:18:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=18481 If the assessee has paid excess payment, the excess payment should be adjusted towards the amount due and after deduction, no duty is payable or no interest is payable, the question of imposing penalty would not arise at all - HC Highlights Central Excise Thu, 08 May 2014 13:18:52 +0530 https://www.taxtmi.com/highlights?id=18481