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2016 (8) TMI 780 - CESTAT NEW DELHI

2016 (8) TMI 780 - CESTAT NEW DELHI - TMI - Demand - duty short paid - excess paid duty did not adjusted by the Revenue - Held that:- the issue is no longer res-integra. It is well settled that at the time of finalization of provisional assessment that the excess paid duty can be adjusted towards the duty short paid. Therefore, to arrive at final duty liability, adjustment of excess duty paid to the short payment have to be made. - Decided in favour of appellant with consequential relief - Appea .....

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Excise Rules, was resorted to finalize the value of their finished products. At the time of finalization of the provisional assessment, the Original Authority demanded the duty short paid by them but did not adjust the excess paid duty on the ground that such adjustment cannot be done before examining the unjust enrichment aspect in respect of clearances where duty was paid in excess. When this was challenged before Commissioner (Appeals), the appellant did not get any relief. Consequently, they .....

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