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2007 (4) TMI 245 - AT - Central ExciseJurisdiction to order adjustment in payments - appellants have short paid Central Excise duty and they have made excess payment towards education cess - appellants confirms that the jurisdictional Commissioner is in-charge of the appellants’ export oriented unit, and both Customs & Excise work is handled by the same Commissioner – held that, same authority, who is in-charge of both the Excise & Customs work relating to the appellants’ Unit, can order an adjustment in the payments
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