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2009 (12) TMI 764 - AT - Central ExciseAdjustment of excess duty paid by the appellant against the short duty paid by them - provisional assessment u/r 7 of the CER, 2002 - Held that: - Since there are contrary views taken by the very same Bench on the applicability of Rule 7 of the Central Excise Rules, 2002, on the adjustment of excess payment of duty towards short payment of duty, on finalization of provisional assessment, we are of considered view that the issue needs to be resolved by a Larger Bench - issue to be resolved by Larger Bench.
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