https://www.taxtmi.com/caselaws?id=265638 Adjustment of an abated amount against duty liability was recognised where the assessee had intimated the department in time and entitlement to abatement was undisputed. The statutory scheme under Section 3A(3) of the Central Excise Act, 1944 read with the Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rules, 2008 did not support levy of interest in these circumstances, especially when the department already knew of the adjustment and no show-cause notice for duty demand was issued for the alleged short payment. Interest could not be sustained by invoking the extended period when the limitation applicable to the principal claim also governed the interest claim. en-us Tue, 17 Mar 2015 00:00:00 +0530 Tue, 13 Oct 2015 19:51:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265638 Adjustment of an abated amount against duty liability was recognised where the assessee had intimated the department in time and entitlement to abatement was undisputed. The statutory scheme under Section 3A(3) of the Central Excise Act, 1944 read with the Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rules, 2008 did not support levy of interest in these circumstances, especially when the department already knew of the adjustment and no show-cause notice for duty demand was issued for the alleged short payment. Interest could not be sustained by invoking the extended period when the limitation applicable to the principal claim also governed the interest claim. Case-Laws Central Excise Tue, 17 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265638