https://www.taxtmi.com/caselaws?id=253980 The Tribunal ruled in favor of the appellant, allowing the adjustment of short paid Central Excise duty against excess education cess paid. It directed the Commissioner to make the adjustment and consider a refund of the balance amount, citing relevant case law and Circular No. 4/93-CX.8. The decision emphasized the permissibility of adjustments between different categories of payments and waived the pre-deposit requirement, granting a stay against recovery for the appellant. en-us Thu, 20 Mar 2014 00:00:00 +0530 Tue, 09 Dec 2014 11:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253980 The Tribunal ruled in favor of the appellant, allowing the adjustment of short paid Central Excise duty against excess education cess paid. It directed the Commissioner to make the adjustment and consider a refund of the balance amount, citing relevant case law and Circular No. 4/93-CX.8. The decision emphasized the permissibility of adjustments between different categories of payments and waived the pre-deposit requirement, granting a stay against recovery for the appellant. Case-Laws Central Excise Thu, 20 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253980