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2015 (3) TMI 429 - AT - Central ExciseDemand of Differential duty - excess amount was collected by the appellant from the customers in their invoices - It has been alleged that the appellants paid duty not on actual basis but on the previous month’s actual - Assesse contends that after adjustment of excess/short payment of duty, no demand will sustain. They have not collected the excess amount from their customers - Held that:- Tribunal in the case Bajaj Tempo Ltd. (2004 (7) TMI 145 - CESTAT, MUMBAI), held that net amount of differential duty is payable by the appellant after adjustment of the excess/short payment of duty. In that case, the issue relates to valuation of the impugned goods cleared from one factory of the appellants to another factory under the new Valuation Rules brought into effect from 01.07.2000. The Department contented that the appellant should have paid the differential duty and claimed refund of excess amount instead of adjustment excess/short payment. In the present case, we find that no sale of the goods involved and the appellant is a job worker and cleared the goods to the raw material supplier on the basis of conversion charges. Hence, the decision of the Tribunal in the case of Bajaj Tempo Ltd. (supra), would applicable in the present case. The decision of the LB in the case of BDH Industries Ltd. (2008 (7) TMI 78 - CESTAT MUMBAI) as relied upon by the Ld. AR is in respect of suo motto adjustment of cenvat credit, which is not applicable in the present case. - adjudicating authority to make adjustment of short payment and excess payment of duty made by the appellant and also take into consideration as to whether the appellants have collected any excess amount of duty from the raw material supplier. Thereafter, the adjudicating authority will determine the demand of duty - Decided in favour of assesse.
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