https://www.taxtmi.com/caselaws?id=45578 Section 11 of the Central Excise and Salt Act, 1944 did not authorise the Superintendent to make unilateral debit entries in the assessee's account-current; the statutory scheme required assessment under the rules and recovery only through the prescribed machinery, so the debit entries were quashed. The manufacturer-company's different factories were not separate legal persons for excise liability, so balances maintained across its units could be adjusted against the demand relating to the Chemical Factory; that adjustment was upheld. The writ therefore succeeded only on the issue of unauthorised debit entries, while recovery in accordance with law remained open. en-us Sat, 31 Mar 1973 00:00:00 +0530 Mon, 12 Jul 2010 15:55:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45578 Section 11 of the Central Excise and Salt Act, 1944 did not authorise the Superintendent to make unilateral debit entries in the assessee's account-current; the statutory scheme required assessment under the rules and recovery only through the prescribed machinery, so the debit entries were quashed. The manufacturer-company's different factories were not separate legal persons for excise liability, so balances maintained across its units could be adjusted against the demand relating to the Chemical Factory; that adjustment was upheld. The writ therefore succeeded only on the issue of unauthorised debit entries, while recovery in accordance with law remained open. Case-Laws Central Excise Sat, 31 Mar 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45578