https://www.taxtmi.com/caselaws?id=417549 The appeal focused on duty liability determination based on the valuation of goods and the adjustment of excess payment against short payment by the assessee. The Tribunal held that there was no legal prohibition for adjusting excess payments against short payments, citing relevant precedents. It emphasized that such adjustments were permissible, especially in cases of inter-unit transfers. The Tribunal found the adjudicating authority's failure to consider the excess payment evidence and denial of set off to be incorrect. Consequently, the order was set aside, and the appeal was allowed. en-us Thu, 06 Jan 2022 00:00:00 +0530 Thu, 27 Jan 2022 08:40:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417549 The appeal focused on duty liability determination based on the valuation of goods and the adjustment of excess payment against short payment by the assessee. The Tribunal held that there was no legal prohibition for adjusting excess payments against short payments, citing relevant precedents. It emphasized that such adjustments were permissible, especially in cases of inter-unit transfers. The Tribunal found the adjudicating authority's failure to consider the excess payment evidence and denial of set off to be incorrect. Consequently, the order was set aside, and the appeal was allowed. Case-Laws Central Excise Thu, 06 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417549