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2014 (12) TMI 324 - AT - Central ExciseAdjustment of duties - excess payment in one account code and less payment in other accounting code - Rule 8(3A) of Central Excise Rules 2002 - Held that:- Commissioner being in charge of the appellant-EOU, handling both Excise and Customs work, could make adjustment of short paid Central Excise duty against education cess paid in excess. It held that he amounts had been paid to the Central Government under different heads and such payment was not in dispute. The Tribunal directed the jurisdictional Commissioner to make adjustment between the short and excess payments and consider refund of balance amount after adjustment subject to filing of claim therefore - if there is an excess payment in one category of duty and there is short payment in another category both can be adjusted - there was short payment of central excise duty and excess payment of education cess and in this case it is the other way round - appellant has made out a prima facie case for waiver. Accordingly the requirement of pre-deposit is waived and stay against recovery is granted - Stay granted.
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