https://www.taxtmi.com/caselaws?id=338783 Notification No. 355/86-CE was construed as an exemption notification that reduced the duty on cigarettes by the duty already paid on cut tobacco, and not as a set-off scheme. Board circulars and trade notices were treated as procedural clarifications that could not alter the notification's plain text. Where the assessee collected from buyers duty at the pre-concession rate despite paying a lower effective duty, the excess represented duty collected without corresponding liability and had to be deposited under Section 11D of the Central Excise Act, 1944. The notice was also treated as not barred by limitation or unreasonable delay in view of the retrospective amendment to Section 11D. en-us Fri, 20 Jan 2017 00:00:00 +0530 Fri, 25 Aug 2017 16:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338783 Notification No. 355/86-CE was construed as an exemption notification that reduced the duty on cigarettes by the duty already paid on cut tobacco, and not as a set-off scheme. Board circulars and trade notices were treated as procedural clarifications that could not alter the notification's plain text. Where the assessee collected from buyers duty at the pre-concession rate despite paying a lower effective duty, the excess represented duty collected without corresponding liability and had to be deposited under Section 11D of the Central Excise Act, 1944. The notice was also treated as not barred by limitation or unreasonable delay in view of the retrospective amendment to Section 11D. Case-Laws Central Excise Fri, 20 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338783