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Central Excise - Highlights / Catch Notes

Home Highlights February 2019 Year 2019 This

The duty payable is only the amount which was mentioned in the ...

Case Laws     Central Excise

February 5, 2019

The duty payable is only the amount which was mentioned in the invoice. It is only due to computer system the huge amount of excess as compared to the actual duty payment shown in the invoice was debited, therefore, this is not a case of either of excess payment of duty or twice payment of duty. - The suo moto credit of excess debit made by the appellant is eligible to the appellant

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