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2016 (6) TMI 924 - GUJARAT HIGH COURT

2016 (6) TMI 924 - GUJARAT HIGH COURT - TMI - Payment of duty excise under wring accounting code - rectification of error - the petitioner made payment of such sum through electronically. However, due to the error of the clerk instead of putting excise code of 0038 of such payment, service code of 0044 was inserted - Assistant Commissioner of Central Excise conveyed to the petitioner that the error in payment cannot be rectified as accounts of the years are closed. - Held that:- Whatever be the .....

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cise liability for the month of March 2014 - Decided in favor of assessee. - Special Civil Application No. 7051 of 2015 - Dated:- 26-4-2016 - Akil Kureshi And A. Y. Kogje, JJ. For the Petitioner : Mr Paresh V Sheth, Advocate For the Respondent : Mr RJ Oza, Advocate JUDGMENT ( Per : Honourable Mr. Justice Akil Kureshi ) 1. The petitioner has prayed for a direction to quash and set aside a communication dated 23.3.2015 under which the Assistant Commissioner of Central Excise conveyed to the petiti .....

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700/got deposited not in the excise head, but under the service tax liability which admittedly the petitioner did not have at that moment. The department also agrees that insertion of service tax code was purely an error. Immediately on 1.4.2014, the petitioner wrote to the Commissioner, Central Excise Bhavnagar, brought this mistake to his notice and requested for correction in terms of 27.5.2009. The petitioner received no reply from the Commissioner. Instead on 24.2.2015, the Superintendent o .....

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