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2015 (2) TMI 699 - CESTAT NEW DELHIAdjustment of duty deposited before adjudication with the demand confirmed in the order in original - Commissioner (Appeals) denied such adjustment / appropriation - Held that:- If an assessee has admitted his duty liability and has deposited the amount after issuance of show cause notice, the same has to be treated as deposit towards confirmed demand of duty. We really fail to understand and appreciate the observation made by the Commissioner (Appeals) that there is no provision under Central Excise law to make payment of duty by way of adjustment. If the duty has been deposited by an assessee even before adjudication, such deposits have to be held as deposit of the demands confirmed in the adjudication order. Accordingly, we direct the lower authority to verify the fact of duty deposits made by the appellant and treat the same towards confirmed duty in the present impugned order - Matter remanded back - Decided in favour of assessee.
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