https://www.taxtmi.com/caselaws?id=437284 The Tribunal allowed the appeal, setting aside the Commissioner's order confirming duty liability, interest, and penalty. It held that the adjustment of duty paid in excess against short payment is permissible under the law, citing precedents and Supreme Court decisions. The Tribunal emphasized that no stay had been issued on previous judgments supporting duty adjustment. Consequently, the matter was remanded for the adjustment of duty and determination of interest payable by the appellant, with no limitation or penalty imposed. en-us Fri, 17 Feb 2023 00:00:00 +0530 Tue, 02 May 2023 10:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437284 The Tribunal allowed the appeal, setting aside the Commissioner's order confirming duty liability, interest, and penalty. It held that the adjustment of duty paid in excess against short payment is permissible under the law, citing precedents and Supreme Court decisions. The Tribunal emphasized that no stay had been issued on previous judgments supporting duty adjustment. Consequently, the matter was remanded for the adjustment of duty and determination of interest payable by the appellant, with no limitation or penalty imposed. Case-Laws Central Excise Fri, 17 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437284