TMI Blog2007 (12) TMI 188X X X X Extracts X X X X X X X X Extracts X X X X ..... monthly excess and short payment cannot be netted off to adjust excess payment against short payment - department’s contention is correct and the Commissioner’s order with regard to the correct procedure to be adopted is legal and proper - E/703 and 704/2005 - 1434-1435/2007 - Dated:- 20-12-2007 - Dr. S.L. Peeran, Member (J) and Shri T.K. Jayaraman, Member (T) Shri K.R. Natarajan, Advocate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e was aggrieved over the de novo orders and appealed to the Commissioner (Appeals) with regard to the method of finalization of the provisional assessment. Consequent to the Revenue's appeal, the Commissioner (Appeals) passed the impugned Order-in-Appeal No. 129/2005-C.E., dated 5-5-2005. The appellants are aggrieved over the impugned order. In the impugned order, the Commissioner (Appeals) allowe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmissioner examined the appeal and rejected the same on the grounds that evidence was not forthcoming for reconciding of invoices and had stated that there was no need to interfere with the lower authority's order. Thus the Commissioner (Appeals) has already accepted the working of the sum due to Government to assess. Hence to go against his order to re-quantify the amount is not legal and proper. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd 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. On a very careful consideration of the issue, we find that in respect of each invoice, the department has to ascertain whether the duty paid is in excess or short. If the duty paid is in e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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