Meaning of notification no 12/2015-central excise (n.t)

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23 December 2015 Sir,
i need the real meaning of notification no 12/2015-central excise (N.T), because i taken the adjustment of EC & SHE of previous duty with current payable duty in my return april,15 to june,15
period , but excise officer disallowed the adjustment

pls take it urgent

Regards
Surajit

23 December 2015 UNUTLISED BALANCE ON FEB 28 2015 CAN NOT UTLISED CURRENT PAYBLE DUTY.

24 December 2015 sir, if i adjust duty payble amount up to 28.02.15 with EC & SHE




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