TMI Blog2017 (12) TMI 1432X X X X Extracts X X X X X X X X Extracts X X X X ..... Dated:- 4-12-2017 - Shri S.S Garg, Judicial Member And Shri V. Padmanabhan, Technical Member Shri R. Raghavan, Advocate, For the Appellant Shri N. Jagadish, Superintendent(AR), For the Respondent ORDER Per: V. Padmanabhan The present appeal is filed against the Order-in-Appeal No.378-2004-CE dated 09/09/2004. The dispute pertains to M/s. Brakes India Ltd., Nanjangud. For clearance of goods by the appellant to their sister concerns, duty was paid on the basis of cost of the goods determined on the basis of CAS-4 certificates, issued by the Cost Accountant. Since the assessable value of goods being cleared to their own sister concern could not be determined at the time of clearance of goods, provisional assessme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t payment or excess payment at the time of finalization of provisional assessment. He also relied upon the decision of this Tribunal in the assessee's own case pertaining to different jurisdiction vide Final Order No.42217/2016 dt. 03/11/2016 as well as Final Order No.42527/2016 dt. 08/12/2016 and submitted that in the above two appeals, the Tribunal has allowed the benefit of such adjustment and remanded the matter to the adjudicating authority to grant such adjustments and pass order afresh. 4. The learned AR for the Department justified the impugned order. It is his submission that the Hon'ble High Court of Karnataka in the Toyota Kirloskar case was dealing with the question of liability to pay interest on the shortfall found ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 39;ble High Court of Karnataka to the facts and circumstances of the case. The authority shall adjust the excess payment of duty against short-payments thereof during the respective taxable period and determine ultimate demand or refund, if any, upon such adjustment. 5.2. Taking into consideration the guidelines issued in the Final order No.42217/2016 dt 03/11/2016 by the Tribunal in the appellant's own case in appeal No.E/313/2007, learned adjudicating authority shall hear the appellant afresh and recording the pleadings both on facts and law shall test evidence and shall pass a reasoned and speaking order. 6. In the above decision of the Tribunal, the adjustment of excess payment of duty against short payment thereof during ..... X X X X Extracts X X X X X X X X Extracts X X X X
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