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2016 (8) TMI 780 - AT - Central ExciseDemand - duty short paid - excess paid duty did not adjusted by the Revenue - Held that:- the issue is no longer res-integra. It is well settled that at the time of finalization of provisional assessment that the excess paid duty can be adjusted towards the duty short paid. Therefore, to arrive at final duty liability, adjustment of excess duty paid to the short payment have to be made. - Decided in favour of appellant with consequential relief
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