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Commissioner of Central Excise, Customs and Service Tax Bangalore-I Versus Indian Telephone Industries Ltd.

2016 (3) TMI 9 - CESTAT BANGALORE

Adjustment of duty excess paid against the duty short-paid - whether the duty excess paid by the assessee during the period of provisional assessment is required to be adjusted towards he duty short-paid by them, upon finalization of such provisional assessment? - Held that:- Reference can be made to latest decision in the case of Hindustan Zinc Ltd. vs. Commissioner of Central Excise, Jaipur: [2015 (11) TMI 953 - CESTAT NEW DELHI (LB)] wherein there was originally difference of opinion between .....

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MEMBER For the Petitioner : Mr. N. Jagadish, Superintendent (AR) For the Respondent : Shri B. V. Kumar, Advocate ORDER PER : ARCHANA WADHWA Being aggrieved with the order passed by Commissioner (A), Revenue has filed the present appeal. We have heard Shri N. Jagadish, Superintendent (AR) appearing for the Revenue and Shri B. V. Kumar, Advocate appearing for the Respondent. 2. As per facts on record, the respondent is manufacturer of communication equipments classifiable under Chapter 85 of the .....

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l assessment was subsequently finalized by the Deputy Commissioner in respect of the goods cleared during the period 1998-99 to 2000-2001. As a result of finalization of provisional assessment, there were certain short payments by the respondent and certain excess payments. In terms of the said order of the Deputy Commissioner, jurisdictional range authorities confirmed the differential short-paid duty to the tune of around ₹ 1.29 crores. Further in respect of the duty excess paid by the r .....

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The suo motto refunds taken by the assessee by adjusting the excess duty paid towards the duty short paid for the entire year 1998-99 appears to be not in order inasmuch as the assessee is required to pay the duty short paid and the duty excess paid has to pass through the process of refund under Section 11B of the Central Excise Act, 1944. In case of duty excess paid, it appears that the duty burden has already been passed on the customers and no proof contrary to the same has been placed on r .....

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