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2009 (4) TMI 768 - AT - Central ExciseIntermediate product - shortages against excess payment - Held that: - this is a case of provisional assessment where at the time of finalization, they duty short paid is required to be adjusted against duty paid in excess and it is the differential duty, if any, which is required to be paid. Hence, in whole situation will therefore become revenue neutral - appeal allowed - decided in favor of appellant.
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