https://www.taxtmi.com/caselaws?id=31002 Where a duty demand covered multiple clearances, the appellate forum treated the liability holistically rather than splitting the consignments artificially, and allowed adjustment of duty already paid on the returned goods against the demand. On the appellant's own calculation, the duty payable under the relevant invoice was lower than the amount already paid, so the demand was reduced. On penalty, the assessee had sought permission from the jurisdictional authority before clearance and the delay in response came from the department, so a lenient approach was warranted and the penalty was set aside. en-us Tue, 06 May 2008 00:00:00 +0530 Sat, 11 Oct 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31002 Where a duty demand covered multiple clearances, the appellate forum treated the liability holistically rather than splitting the consignments artificially, and allowed adjustment of duty already paid on the returned goods against the demand. On the appellant's own calculation, the duty payable under the relevant invoice was lower than the amount already paid, so the demand was reduced. On penalty, the assessee had sought permission from the jurisdictional authority before clearance and the delay in response came from the department, so a lenient approach was warranted and the penalty was set aside. Case-Laws Central Excise Tue, 06 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31002