https://www.taxtmi.com/caselaws?id=54372 The Tribunal allowed the appeal, emphasizing adherence to the Board's circular for adjusting excess and shortage in duty payments. It directed remand to the original authority to rectify the discrepancies and carry forward any excess duty payment for subsequent years. The judgment highlights the significance of following prescribed procedures in authoritative circulars to ensure fair treatment and compliance with regulatory guidelines in excise duty matters. en-us Wed, 03 Aug 2005 00:00:00 +0530 Tue, 19 Oct 2010 17:32:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54372 The Tribunal allowed the appeal, emphasizing adherence to the Board's circular for adjusting excess and shortage in duty payments. It directed remand to the original authority to rectify the discrepancies and carry forward any excess duty payment for subsequent years. The judgment highlights the significance of following prescribed procedures in authoritative circulars to ensure fair treatment and compliance with regulatory guidelines in excise duty matters. Case-Laws Central Excise Wed, 03 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54372