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Adjustment of short / excess excise duty paid during assessment
Case Law Details
- Case Name
- M/s. Tafe Motors & Tractors Ltd Vs Commissioner of Excise, Jaipur (CESTAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Delhi
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On finalisation of the provisional assessment, it was revealed that there was some short duty paid by the assessee and there was some excess duty paid by them. It is held that Assessee is entitled for adjustment of excess duty paid with the short paid duty during the period of provisional assessment.
BRIEF FACTS
The Appellant is engaged in the manufacture of automotive IC Engine and was working under the provisional assessment for the period 01.04.2006 to 31.03.2007 which was finalised only on 16.11.2007.
On finalisation of the provisional assessment, it was revealed that there was so...
