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2018 (4) TMI 1493 - AT - Central ExciseAdjustment of excess amount paid - whether the appellant is entitled to adjustment of any sums which they claimed to have been paid in excess and which is available for credit pursuant to being successful in appeal out of the demand of ₹ 12,78,372/-? - Held that: - there is error of fact as demand of ₹ 4,58,444/- with interest and penalty which was confirmed under the provisions of Rule 8(3A) and upheld by Order-in-Appeal dated 28th November, 2013 have been set aside by Final Order of this Tribunal dated 19/05/2016 in Appeal No. E/53260/2014 wherein demand under Rule 8(3A) from July, 2011 to September, 2011 was set aside by this Tribunal and held show cause notice was not maintainable. There have been mis-carriage of justice - matter remanded to the Adjudicating Authority who shall pass an order and issue adjustment sheet to the appellant after hearing and considering the adjustment being claimed by them out of demand of ₹ 12,78,372/- - appeal allowed by way of remand.
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