https://www.taxtmi.com/caselaws?id=786582 In provisional assessment cases, excess duty paid in some clearances may be adjusted against short-paid duty arising on finalization, absent any express statutory bar, especially where the adjustment is made after finalization of assessment. The text also notes that if the arithmetical computation of the short-paid duty has not been properly examined by the original authority, the matter may be remanded for fresh determination of the correct quantum. The commentary thus treats set-off of excess and short-paid duty as legally permissible on the stated facts, while leaving the exact duty calculation open for reconsideration. en-us Wed, 04 Feb 2026 00:00:00 +0530 Mon, 16 Feb 2026 09:12:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786582 In provisional assessment cases, excess duty paid in some clearances may be adjusted against short-paid duty arising on finalization, absent any express statutory bar, especially where the adjustment is made after finalization of assessment. The text also notes that if the arithmetical computation of the short-paid duty has not been properly examined by the original authority, the matter may be remanded for fresh determination of the correct quantum. The commentary thus treats set-off of excess and short-paid duty as legally permissible on the stated facts, while leaving the exact duty calculation open for reconsideration. Case-Laws Central Excise Wed, 04 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786582