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2018 (6) TMI 864 - AT - Central ExciseAdjustment of short paid duty with excess paid duty - Held that:- Identical issue has came up before the Tribunal in the case of M/s. Godrej Consumer Products Ltd. vs. CCE & ST, Indore [2017 (12) TMI 1091 - CESTAT NEW DELHI], where an identical issue has been considered by the Tribunal in the case of Essar Steel India [2016 (9) TMI 1175 - CESTAT NEW DELHI], in which the Tribunal held that duty paid in excess in certain months has been availed as credit by sister unit hence, cannot be adjusted towards short payment also not tenable - appeal allowed - decided in favor of appellant-assessee.
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