https://www.taxtmi.com/caselaws?id=53520 Excess duty paid at clearance and reflected in duly assessed RT-12 returns, supported by a Central Excise Officer's certificate, could be taken as suo motu credit because the payment was already within departmental knowledge. Rule 173-I(4) and the Board circular relied on by the Revenue were held inapplicable on these facts, and prior separate permission or fresh intimation was not required. The Tribunal precedent cited in support allowed credit in similar circumstances, so the assessee was entitled to credit the excess duty and the Revenue's challenge failed. en-us Thu, 18 Nov 2004 00:00:00 +0530 Wed, 13 Oct 2010 16:54:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53520 Excess duty paid at clearance and reflected in duly assessed RT-12 returns, supported by a Central Excise Officer's certificate, could be taken as suo motu credit because the payment was already within departmental knowledge. Rule 173-I(4) and the Board circular relied on by the Revenue were held inapplicable on these facts, and prior separate permission or fresh intimation was not required. The Tribunal precedent cited in support allowed credit in similar circumstances, so the assessee was entitled to credit the excess duty and the Revenue's challenge failed. Case-Laws Central Excise Thu, 18 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53520