https://www.taxtmi.com/caselaws?id=34112 The tribunal allowed the appeal in the case involving mispayment of duty between two manufacturing units, ruling that excess duty paid by one unit could offset the differential duty owed by the other unit under the same manufacturer. The tribunal set aside the demand confirmation and penalty imposition, denying the refund of excess duty paid by one unit. This decision underscores the importance of accurate duty payment allocation between units and the authority's role in ensuring correct payment and adjustment, emphasizing the repercussions of payment errors. en-us Thu, 04 Sep 2008 00:00:00 +0530 Sat, 25 Dec 2010 14:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34112 The tribunal allowed the appeal in the case involving mispayment of duty between two manufacturing units, ruling that excess duty paid by one unit could offset the differential duty owed by the other unit under the same manufacturer. The tribunal set aside the demand confirmation and penalty imposition, denying the refund of excess duty paid by one unit. This decision underscores the importance of accurate duty payment allocation between units and the authority's role in ensuring correct payment and adjustment, emphasizing the repercussions of payment errors. Case-Laws Central Excise Thu, 04 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34112