https://www.taxtmi.com/caselaws?id=436682 A competent excise authority's unrevoked permission to pay duty under Section 3 remained operative, and the assessee could not be forced onto Section 3A on the same factual basis. The Tribunal noted that the permission had been granted subject to yearly review, but was neither reviewed nor set aside, and the assessee acted consistently with it. It also held that a demand could not be sustained merely on alleged excess Modvat credit or revenue loss where buyers were entitled to credit on duty actually paid under Section 3. The Revenue's challenge therefore failed. en-us Mon, 27 Feb 2023 00:00:00 +0530 Wed, 19 Apr 2023 08:09:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436682 A competent excise authority's unrevoked permission to pay duty under Section 3 remained operative, and the assessee could not be forced onto Section 3A on the same factual basis. The Tribunal noted that the permission had been granted subject to yearly review, but was neither reviewed nor set aside, and the assessee acted consistently with it. It also held that a demand could not be sustained merely on alleged excess Modvat credit or revenue loss where buyers were entitled to credit on duty actually paid under Section 3. The Revenue's challenge therefore failed. Case-Laws Central Excise Mon, 27 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436682