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2016 (6) TMI 1093 - AT - Central ExciseExcess paid duty adjusted towards the duty short paid - provisional assessments - Held that:- When there is provisional assessment, the same is applicable to the entirety of the goods and to arrive at final duty liability, adjustments of duty excess paid to the short payment have to be made. In conclusion, it is to be held that there is no bar in adjusting the excess paid duty towards the duty short paid. Consequently, the appeals succeed in favour of assessee
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