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    <title>2017 (6) TMI 1403 - BOMBAY HIGH COURT</title>
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    <description>An excess deposit made by one sister concern was appropriated against the dues of another sister concern, and the challenge to that adjustment failed. The Bombay HC noted that the amount deposited by Responsive Industries Ltd. exceeded its own liability and was applied towards the dues of Axiom Cordages Ltd. No legal provision was shown to prohibit such appropriation, so the departmental adjustment was upheld as permissible on the facts presented.</description>
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      <description>An excess deposit made by one sister concern was appropriated against the dues of another sister concern, and the challenge to that adjustment failed. The Bombay HC noted that the amount deposited by Responsive Industries Ltd. exceeded its own liability and was applied towards the dues of Axiom Cordages Ltd. No legal provision was shown to prohibit such appropriation, so the departmental adjustment was upheld as permissible on the facts presented.</description>
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