https://www.taxtmi.com/caselaws?id=352884 Excess excise duty cannot be adjusted suo motu against a demand; any refund or set-off must be pursued under Section 11B of the Central Excise Act, 1944 and remains subject to unjust enrichment and limitation. The adjustment was therefore impermissible. Wrongful availment and re-availment of Cenvat credit was treated as deliberate conduct rather than a clerical error, and the penalty on both the assessee and the director was upheld because the record supported their involvement. The appellate relief was set aside and the original adjudication restored. en-us Wed, 29 Nov 2017 00:00:00 +0530 Sat, 23 Dec 2017 09:07:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352884 Excess excise duty cannot be adjusted suo motu against a demand; any refund or set-off must be pursued under Section 11B of the Central Excise Act, 1944 and remains subject to unjust enrichment and limitation. The adjustment was therefore impermissible. Wrongful availment and re-availment of Cenvat credit was treated as deliberate conduct rather than a clerical error, and the penalty on both the assessee and the director was upheld because the record supported their involvement. The appellate relief was set aside and the original adjudication restored. Case-Laws Central Excise Wed, 29 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352884