https://www.taxtmi.com/caselaws?id=265637 The Tribunal ruled in favor of the appellant in a case involving the set off of CVD against duty liability on finished goods upon de-bonding. It held that adjusting the additional duty of customs against excise duty was reasonable to prevent abnormal taxation, as the appellant had not received a refund of the additional duty of customs. The Tribunal also allowed the claim for set off of additional duty of customs paid upon de-bonding, emphasizing that denying the set off would lead to excessive taxation. Additionally, the Tribunal set aside the proceeding regarding the applicability of the proviso to section 11A of the Central Excise Act, 1944, finding no intention to cause evasion. en-us Wed, 30 Sep 2015 00:00:00 +0530 Tue, 13 Oct 2015 21:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265637 The Tribunal ruled in favor of the appellant in a case involving the set off of CVD against duty liability on finished goods upon de-bonding. It held that adjusting the additional duty of customs against excise duty was reasonable to prevent abnormal taxation, as the appellant had not received a refund of the additional duty of customs. The Tribunal also allowed the claim for set off of additional duty of customs paid upon de-bonding, emphasizing that denying the set off would lead to excessive taxation. Additionally, the Tribunal set aside the proceeding regarding the applicability of the proviso to section 11A of the Central Excise Act, 1944, finding no intention to cause evasion. Case-Laws Central Excise Wed, 30 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265637