7.
The facts of the case of the judgement quoted above are that the assessee had informed the department about payment of duty in wrong account in the year 2009. The following judgement is now passed by the CESTAT, New Delhi in the above said case of M/s. Sahara India TV Network Versus C.C.E. & S.T., Noida = 2015 (10) TMI 2037 - CESTAT NEW DELHI as under:
8. In the light of the foregoing discussion, we set aside the impugned order, allow the appeal and remand the case to the primary adjudicating authority with the direction that the necessary adjustment of the impugned amount of ₹ 25 Lakhs be done in accordance with the procedure prescribed in the Cochin Commissionerate Trade Notice dated 10.07.2014 cited above.
Hence, in the above said case, now the adjudicating authority shall examine the challans and records of 2009, and then finally decide the issue.
Also, CESTAT in the case of Plastichemix Industries Vs. CCE&ST, Vadodara vide Order No.A/11151/2014 dated 27.06.2014 = 2015 (10) TMI 2036 - CESTAT AHMEDABAD had held that there was no provision for such adjustment.
So, Nitin Patel ji, we all have provided our valuable guidance to you, now it is upto you to decide which procedure you want to follow.
Please do keep us informed about your final decision taken in the matter.