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2018 (4) TMI 954 - CESTAT MUMBAIScope of SCN - Adjustment of shortage and excesses - Held that: - admittedly the SCN was for denial of adjustment of shortage and excess and never questioned the valuation aspects and as such, the original adjudicating authority has gone beyond the SCN, which is not permissible. Adjustment - Held that: - Reference can be made to the Tribunal's decision in the case of Hindustan Zinc Ltd. v. Commissioner of Central Excise, Jaipur [2015 (11) TMI 953 - CESTAT NEW DELHI (LB)], wherein there was originally difference of opinion between two Members as regards the adjustment of excess and short paid duty, which dispute was resolved by third Member. By majority order, it was held that adjusting of excess paid duty against short payment cannot be denied even if the assessee’s sister concern have taken the CENVAT Credit of the excess duty paid by the assessee - the majority decision has to be considered as Larger Bench decision and a binding precedent. Appeal dismissed - decided against Revenue.
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