https://www.taxtmi.com/caselaws?id=123419 Finalisation of provisional assessment under Rule 7 of the Central Excise Rules, 2002 does not prima facie require invoice-wise segregation of short-levy and excess payments where a net adjustment approach is available. The Tribunal noted that the Department's method of demanding duty on short-levy clearances while leaving the assessee to seek separate refunds for excess payments appeared cumbersome and found no apparent sanction for that approach in Rule 7. On that basis, the assessee was held entitled to interim protection by way of waiver and stay of the dues arising from the impugned order. en-us Fri, 28 Mar 2008 00:00:00 +0530 Thu, 13 Sep 2012 17:51:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123419 Finalisation of provisional assessment under Rule 7 of the Central Excise Rules, 2002 does not prima facie require invoice-wise segregation of short-levy and excess payments where a net adjustment approach is available. The Tribunal noted that the Department's method of demanding duty on short-levy clearances while leaving the assessee to seek separate refunds for excess payments appeared cumbersome and found no apparent sanction for that approach in Rule 7. On that basis, the assessee was held entitled to interim protection by way of waiver and stay of the dues arising from the impugned order. Case-Laws Central Excise Fri, 28 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123419