https://www.taxtmi.com/caselaws?id=373263 On finalisation of provisional excise assessment, excess duty paid on some clearances may be adjusted against short payments for the same period. The total duty liability across all relevant clearances must be determined on a net basis against duty already paid, and recovery is confined to any remaining shortfall. This approach treats the period-wide provisional assessment as a consolidated exercise and rejects a contrary view that would isolate excess and short-paid clearances. Accordingly, a demand for differential duty is unsustainable where excess payments offset the identified short payments. 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 excise assessment, excess duty paid on some clearances may be adjusted against short payments for the same period. The total duty liability across all relevant clearances must be determined on a net basis against duty already paid, and recovery is confined to any remaining shortfall. This approach treats the period-wide provisional assessment as a consolidated exercise and rejects a contrary view that would isolate excess and short-paid clearances. Accordingly, a demand for differential duty is unsustainable where excess payments offset the identified short payments. Case-Laws Central Excise Mon, 31 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373263