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    <title>2015 (2) TMI 1278 - CESTAT NEW DELHI</title>
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    <description>Excess duty paid for a subsequent period under the compounded levy scheme could be adjusted against an earlier duty liability when the levy was later reworked on actual clearances. The Tribunal treated the excess payment as relevant to the computation of the overall demand and directed re-quantification after giving effect to that adjustment. The demand was therefore to be recomputed on that basis, with the assessee getting credit for the excess paid in the later period.</description>
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      <description>Excess duty paid for a subsequent period under the compounded levy scheme could be adjusted against an earlier duty liability when the levy was later reworked on actual clearances. The Tribunal treated the excess payment as relevant to the computation of the overall demand and directed re-quantification after giving effect to that adjustment. The demand was therefore to be recomputed on that basis, with the assessee getting credit for the excess paid in the later period.</description>
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