2008 (3) TMI 539

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....ri Sanjay Kumar, DR, for the Respondent. [Order per : M. Veeraiyan, Member (T) (for the Bench)]. -  Heard both sides on the stay petition. 2. The applicant was procuring raw material which was assessed provisionally at the supplier's end and hence was unable to finally determine the assessable of the excisable goods at the time of clearance and accordingly asked for provisional ....

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....at when the finalization takes places periodically, the excess payments should be adjusted towards the short payments and only the net amount, if any payable, should be recovered from them or they should be entitled to refund if any excess amount paid by them. 6. The methods suggested by the Department i.e. invoice-wise finalization appears to be cumbersome both from the officers point of ....