https://www.taxtmi.com/caselaws?id=52499 The Tribunal held that the pre-deposited amount, though not duty, was a sum due to the Government and could be adjusted against the duty demand under Section 11 of the Central Excise Act. The appellants were directed to pay the balance duty amount, with the Tribunal affirming the lower authorities' decision to allow Modvat credit for fulfilling the duty liability. This judgment clarifies the application of Section 11 in cases involving pre-deposited amounts during appeals, emphasizing the permissibility of adjustments between sums owed to the Government and individuals. The appeal was disposed of, confirming the adjustment of the pre-deposited amount against the duty liability. en-us Fri, 12 Dec 2003 00:00:00 +0530 Wed, 06 Oct 2010 11:42:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52499 The Tribunal held that the pre-deposited amount, though not duty, was a sum due to the Government and could be adjusted against the duty demand under Section 11 of the Central Excise Act. The appellants were directed to pay the balance duty amount, with the Tribunal affirming the lower authorities' decision to allow Modvat credit for fulfilling the duty liability. This judgment clarifies the application of Section 11 in cases involving pre-deposited amounts during appeals, emphasizing the permissibility of adjustments between sums owed to the Government and individuals. The appeal was disposed of, confirming the adjustment of the pre-deposited amount against the duty liability. Case-Laws Central Excise Fri, 12 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52499