https://www.taxtmi.com/caselaws?id=343939 The Tribunal upheld the Commissioner (Appeals)'s order, dismissing the appeal by the appellant, a manufacturer of excisable goods. The appellant's attempt to suo-moto take credit of an amount reversed earlier towards interest payment was rejected. The Tribunal emphasized the lack of provision for self-credit without proper officer sanction under the Central Excise Act and Rules, citing the doctrine of unjust enrichment. The appeal was dismissed, affirming the penalty and demand imposed on the appellant. en-us Wed, 31 May 2017 00:00:00 +0530 Tue, 01 May 2018 11:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343939 The Tribunal upheld the Commissioner (Appeals)'s order, dismissing the appeal by the appellant, a manufacturer of excisable goods. The appellant's attempt to suo-moto take credit of an amount reversed earlier towards interest payment was rejected. The Tribunal emphasized the lack of provision for self-credit without proper officer sanction under the Central Excise Act and Rules, citing the doctrine of unjust enrichment. The appeal was dismissed, affirming the penalty and demand imposed on the appellant. Case-Laws Central Excise Wed, 31 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343939