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2019 (4) TMI 721 - AT - Central ExciseFinalization of provisional assessment - adjustment of short / excess payment of duty - Rule 7 of the Central Excise Rules, 2002 - Section 11B of the erstwhile Central Excise Act, 1944 - Held that:- The Commissioner (Appeals) was directed to re-consider the decision of the Larger Bench in respect of abatement of cash discount in the case of CCE, Ahmedabad vs Arvind Mills Ltd., [2006 (11) TMI 4 - APPELLATE TRIBUNAL, MUMBAI], as referred by the appellant and also the case of Lucas TVS Ltd. vs CCE, Chennai, [2008 (10) TMI 76 - CESTAT CHENNAI]. It has further been observed that the Commissioner (Appeals) should consider the adjustment of short / excess payment of duty upon finalization of such assessment. In view of the conflict of opinion of two Larger Bench as stated above, the Division Bench had again referred the matter to the Larger Bench. The Larger Bench of the Tribunal, in the case of Gujarat Guardian Ltd. vs Commissioner of Central Excise, Surat, [2005 (5) TMI 127 - CESTAT, MUMBAI], while deciding the reference, has observed that in view of the decision of the Hon’ble Supreme Court in the case of Commissioner vs SKF India Ltd., [2009 (7) TMI 6 - SUPREME COURT], there is no need for reference of constituting of five members bench. The matter is required to be re-examined by the original authority in the light of the decision of the Hon’ble Supreme Court in the case of SKF - Appeal allowed by way of remand.
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