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2016 (11) TMI 14 - AT - Central ExciseAdjustment of excess payment of duty with the short payment of duty - Price Variation Clause - manufacture of communication equipment - freight charges - Packing and Forwarding charges - freight charged at the rate of 1% through commercial invoices in additional to the amounts of freight charged and claimed in the respective invoices (for which abatement already stands granted) - Held that: - the decision in the case of Hindustan Zinc Ltd. vs. Commissioner of Central Excise, Jaipur [2015 (11) TMI 953 - CESTAT NEW DELHI (LB)] followed where it was held that the assesse is entitled for adjustment of excess paid duty with the short-paid duty during the period of provisional assessments, upon finalization of the assessments - Revenue's view not justified - appeal dismissed - decided against Revenue.
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