https://www.taxtmi.com/caselaws?id=52742 Excess duty paid in one clearance period may be adjusted against short payment in another period within the same financial year where the liability is being worked out under the same SSI regime. The Tribunal applied the principle that excess and deficiency must be netted off before any demand is raised, and that duty paid by the assessee can be adjusted against duty assessed by the proper officer. As the adjustment removed any net shortfall, no recoverable duty demand survived and the impugned orders were set aside. en-us Fri, 26 Mar 2004 00:00:00 +0530 Thu, 20 Jun 2024 13:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52742 Excess duty paid in one clearance period may be adjusted against short payment in another period within the same financial year where the liability is being worked out under the same SSI regime. The Tribunal applied the principle that excess and deficiency must be netted off before any demand is raised, and that duty paid by the assessee can be adjusted against duty assessed by the proper officer. As the adjustment removed any net shortfall, no recoverable duty demand survived and the impugned orders were set aside. Case-Laws Central Excise Fri, 26 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52742