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2017 (3) TMI 1132 - AT - Central ExcisePayment of excess duty wrongly - Adjustment of the accounts from Head of Account BED to Head of account SED - appellant claim that due to certain unintentional clerical errors in the preparation of TR6 challans there was excess payment of ₹ 12,07,516/- under the Head of account of BED on MS and short payment to the extent of ₹ 11,80,645/- under the Head of account of SED on MS and excess payment ₹ 17,643/- under the Head of account of AED on MS - Held that: - Both the duties are collected under Section 3 of the Central Excise Act. Different heads of account are but only administrative mechanisms for the purpose of proper accounting. It would be too harsh to not allow the prayer of the appellants merely on the ground that there are two duty heads of accounts for procedural purposes - the concerned authorities are directed to allow the adjustment prayed for by appellant after verification of the challans concerned - appeal allowed - decided in favor of appellant.
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