TMI Blog2009 (12) TMI 764X X X X Extracts X X X X X X X X Extracts X X X X ..... Excise Rules, 2002, on the adjustment of excess payment of duty towards short payment of duty, on finalization of provisional assessment, we are of considered view that the issue needs to be resolved by a Larger Bench - issue to be resolved by Larger Bench. - 267 and 890/2006 - Misc. Order No. 675/2009 - Dated:- 8-12-2009 - Shri M.V. Ravindran and P. Karthikeyan, JJ. Ms. Mona, Advocate, fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submit that the issue is now squarely covered by the decision of this very Bench in the case of Goetze (I) Ltd. v. CCE, Bangalore - 2008 (89) RLT 464. 4. Learned Departmental Representative on the other hand would submit that this Bench in the case of RPG Cables Ltd. v. CCE, Mysore - 2008 (229) E.L.T. 680 (Tribunal.-Bang.) has held that excess payment if any, assessee is entitled for refund, sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty in the order, which have been appealed against to the Commissioner (Appeals), has adjusted the excess payment against the short payment and by this method, the appellant is put to undue advantage in the sense that he would get a higher amount of refund than otherwise he would be eligible in case invoice-wise assessment has been adopted to. 6. At the same time, we find that this Bench while d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ound to adjust the excess payment made by them with any demand due. 6.1. It is seen that the views taken by the Bench are contradicting each other. 6.2. Since there are contrary views taken by the very same Bench on the applicability of Rule 7 of the Central Excise Rules, 2002, on the adjustment of excess payment of duty towards short payment of duty, on finalization of provisional assessment ..... X X X X Extracts X X X X X X X X Extracts X X X X
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