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2016 (4) TMI 770 - AT - Central ExciseWhether appellant can defy payments of its own assessment done in the ER-1 and does not pay the entire duty assessed by him - Appellant filed a revised ER-1 return to argue that duty payable was actually less than what was calculated in the ER-1 return - Held that:- no provision of the Central Excise law has been brought to the notice of the Bench whether any such adjustment can be done in the case of Central Excise duty payment. In the absence of any such provision in Central Excise, the correct method would have been to pay entire Central Excise duty as determined by the appellant under Self-Removal Procedure and if subsequently some refund is due the same could have been claimed by way of a refund claim under Section 11B of the Central Excise Act, 1944. Therefore, appeal filed required to be rejected. Imposition of penalty - Rule 27 of the Central Excise Rules, 2002 - Held that:- there was some miscalculation done by appellant, therefore it is not a violation with intention to evade payment of duty. Therefore, penalty imposed is set aside. - Decided partly in favour of appellant
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