https://www.taxtmi.com/caselaws?id=358843 The Tribunal upheld the Commissioner (Appeals) decision regarding the adjustment of excess and short paid duty, emphasizing the provisional nature of assessments and the need to follow established legal precedents in such matters. The Tribunal allowed the adjustment of excess paid duty against short payment, even when a sister concern had taken CENVAT Credit of the excess duty paid. The Tribunal highlighted the importance of treating assessments as provisional in cases involving pricing variations and cost adjustments, ultimately rejecting the Revenue's appeal. en-us Wed, 04 Apr 2018 00:00:00 +0530 Fri, 20 Apr 2018 05:55:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358843 The Tribunal upheld the Commissioner (Appeals) decision regarding the adjustment of excess and short paid duty, emphasizing the provisional nature of assessments and the need to follow established legal precedents in such matters. The Tribunal allowed the adjustment of excess paid duty against short payment, even when a sister concern had taken CENVAT Credit of the excess duty paid. The Tribunal highlighted the importance of treating assessments as provisional in cases involving pricing variations and cost adjustments, ultimately rejecting the Revenue's appeal. Case-Laws Central Excise Wed, 04 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358843