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2016 (9) TMI 481 - CESTAT NEW DELHI

2016 (9) TMI 481 - CESTAT NEW DELHI - TMI - Job-work - Whether excess paid duty can be adjusted against the short paid duty, essentially when the assessment is provisional - appellant during the disputed period have short paid ₹ 38,36,604/- and also excess paid duty to the tune of ₹ 30,44,912/- with regard to the same product, namely, unprocessed man maid fabrics. Thus, in effect short paid duty is only to the tune of ₹ 7,91,692/-, against which the appellant claimed that they .....

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mount the interest liability is required to be discharge. Therefore, the adjustment of excess duty against short fall in the duty liability is permissible under the law. - However, in the present case since after adjusting the duty liability from the excess paid duty further amount is payable by the appellant, which was subsequently, we are of the view that the interest liability is required to be discharged for short payment of such duty. So far as computation of the interest and liability .....

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perly computed by the adjudicating authority, we are of the view that the matter shall be remanded to the original authority for quantifying the interest liability. - Appeal disposed of - E/1201/2009-Ex[DB] - Final Order No. 52904 /2016 - Dated:- 8-7-2016 - Mr. S.K. Mohanty, Member (Judicial) and Mr. R. K. Singh, Member (Technical) Mr. Victor Das (Advocate) for the Appellant Mr. Yogesh Aggarwal (DR) appeared for the Respondent ORDER Brief facts of the case are that the appellant is engaged in ma .....

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to the provisional assessment under Section 7 of the Central Excise Rules, 2002. Upon submission of the required documents, the jurisdictional Central Excise authorities finalized the provisional assessment and demanded Central Excise duty on the ground that the duty attributable to captive consumption were short paid. Pursuant to the query of the Department, the appellant submitted that on sale of the finished product, namely, unprocessed fabric, the appellant had discharged excess payment of .....

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adjudication order. Hence, this present appeal before the Tribunal. 2. Heard the Ld. Counsel for both the sides and perused the records. 3. The short question involved in this appeal for consideration by this Tribunal is as to whether excess paid duty can be adjusted against the short paid duty, essentially when the assessment is provisional. We find from the available records that with regard to the same product, namely, unprocessed man maid fabrics, the appellant during the disputed period hav .....

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5-TIOL-2427-CESTAT-Del. wherein by relying on the judgment of Hon ble Karnataka High Court in the case of Toyota Kirloskar Auto Parts India Pvt. Ltd. vs CCE reported in 2012 (276) ELT 332 (Kar.), the Larger Bench of the Tribunal has held adjustment is possible and after adjustment if any further amount is payable, on that amount the interest liability is required to be discharged. Therefore respectfully following the decision of Larger Bench of this Tribunal in the case of Hindustan Zinc Ltd. (s .....

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