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2007 (12) TMI 188 - AT - Central ExciseFinalization of Provisional assessment - Commissioner (Appeals) allowed Revenues appeals and directed that the lower authority should quantify both demand and refund invoice-wise without netting off and deal both quantities separately – held that entire monthly excess and short payment cannot be netted off to adjust excess payment against short payment - department’s contention is correct and the Commissioner’s order with regard to the correct procedure to be adopted is legal and proper
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