https://www.taxtmi.com/caselaws?id=51665 Differential duty demanded on finalisation of provisional assessments was treated as unsustainable where duty paid on bulk clearances was available as credit at the packing stations, making the arrangement revenue neutral. The Tribunal held that immediate payment of the additional duty would not serve any revenue purpose because the same duty would again be available as credit against future liability, and would only impose an unintended financial burden caused by delay in finalising the assessments. Relief was granted on that basis without examining the valuation dispute on merits, though the undisputed demand was confirmed. en-us Thu, 19 Dec 2002 00:00:00 +0530 Mon, 27 Sep 2010 15:09:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51665 Differential duty demanded on finalisation of provisional assessments was treated as unsustainable where duty paid on bulk clearances was available as credit at the packing stations, making the arrangement revenue neutral. The Tribunal held that immediate payment of the additional duty would not serve any revenue purpose because the same duty would again be available as credit against future liability, and would only impose an unintended financial burden caused by delay in finalising the assessments. Relief was granted on that basis without examining the valuation dispute on merits, though the undisputed demand was confirmed. Case-Laws Central Excise Thu, 19 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51665