https://www.taxtmi.com/caselaws?id=54956 A reversal made under Rule 57CC for clearances of rectified spirit without payment of duty was held not to be recoverable as a duty demand because the amount was neither duty nor Modvat credit and the rule contained no specific machinery for recovery. As the assessee had already reversed the amount and the quantification was undisputed, the demand was unsustainable. Penalty under Section 11AC and interest under Section 11AB were also held inapplicable, since those provisions apply only where there is a duty demand under Section 11A and the Rule 57CC liability was not treated as duty. The Revenue's challenge therefore failed. en-us Tue, 17 May 2005 00:00:00 +0530 Fri, 22 Oct 2010 18:56:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54956 A reversal made under Rule 57CC for clearances of rectified spirit without payment of duty was held not to be recoverable as a duty demand because the amount was neither duty nor Modvat credit and the rule contained no specific machinery for recovery. As the assessee had already reversed the amount and the quantification was undisputed, the demand was unsustainable. Penalty under Section 11AC and interest under Section 11AB were also held inapplicable, since those provisions apply only where there is a duty demand under Section 11A and the Rule 57CC liability was not treated as duty. The Revenue's challenge therefore failed. Case-Laws Central Excise Tue, 17 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54956