https://www.taxtmi.com/caselaws?id=373263 On finalisation of provisional assessment, excess excise duty paid on some clearances may be adjusted against short payment for the same period, so the duty liability must be netted across the entire assessment period and only any remaining shortfall can be recovered. The note states that later authorities departed from the earlier Excel Rubber Ltd. view and followed the principle in Toyota Kirloskar Auto Parts Pvt. Ltd., under which the Revenue cannot demand differential duty without first accounting for duty already paid during the relevant period. The settled line of authority was applied to reject the contrary approach. en-us Mon, 31 Dec 2018 00:00:00 +0530 Wed, 09 Jan 2019 19:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373263 On finalisation of provisional assessment, excess excise duty paid on some clearances may be adjusted against short payment for the same period, so the duty liability must be netted across the entire assessment period and only any remaining shortfall can be recovered. The note states that later authorities departed from the earlier Excel Rubber Ltd. view and followed the principle in Toyota Kirloskar Auto Parts Pvt. Ltd., under which the Revenue cannot demand differential duty without first accounting for duty already paid during the relevant period. The settled line of authority was applied to reject the contrary approach. Case-Laws Central Excise Mon, 31 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373263