2003 (7) TMI 503

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..... Shri R.C. Shukla, SDR, for the Respondent. [Order per : S.S. Kang, Member (J)]. -  Heard both sides. 2. The appellants filed this appeal against the adjudication order passed by the Commissioner of Central Excise. The learned Commissioner of Central Excise confirmed the demand on the ground that the appellants paid additional duty at the rate of 10% instead of 18% during th....

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....e entitled for refund of NCCD which was paid in excess. The appellants relied upon the decision of the Hon'ble Supreme Court in the case of Collector of Central Excise, Hyderabad v. Divya Enterprises Ltd., reported in 2003 (153) E.L.T. 497 (S.C.) where Hon'ble Supreme Court allowed such adjustment. 4. The contention of the Revenue is that the appellants had paid less additional excise duty....