Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2015 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (11) TMI 953 - AT - Central ExciseAdjustment of excess paid duty with the short paid duty during the Financial Year 2006-07 - Finalization of provisional assessment - Difference of opinion - Majority order - Held that:- Adjudicating Authority has held that for the part of the period in hand the appellant has short paid the duty of ₹ 3,52,78,170/- and in respect of other part of the period the appellant has paid ₹ 3,53,74,279/- duty in excess. Therefore, the duty excess paid by the appellant is more than the duty short paid by the appellant. Therefore, appellant is not required to pay any duty. Consequently, interest is not payable - The appellant is entitled for adjustment of excess paid duty with the short paid duty during the financial year 2006-07 - Decided in favour of assessee.
|