2009 (4) TMI 768

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....pondent. ORDER These appeals have been filed against the Order-in-Appeal No. SRK/53 & 54/M-III/2008 dated 22-1-2008 upholding the Order-in-Original Nos. 05/07-08 dated 23-5-2007 and 09/07-08 dated 31-5-2007 confirming the differential duties amounting to Rs. 64,118/- and 1,41,078.72 respectively. Since the issue involved in both the appeals are common, the same are being decided by a common ....

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....d excess duty than what was required of them. They did not claim refund of such excess payment, as incidence of duty was passed on to their sister unit. However, Revenue has issued a show cause notice stating that the shortages cannot be adjusted against the excess payment, as excess payment has already been passed on by them to their customers and, therefore, the same cannot be adjusted. 3. Th....

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....nts are finalized. Demand of excess duty liable to be set aside. 6. On the other hand, the ld. DR relies upon the decision in the case of CCE, Mumbai-II v. Standard Drum & Barrel Mfg. Co. as reported in 2006 (199) E.L.T. 590 (Bom) and United Spirit Ltd. v. CC (Import) Nhava Sheva as reported in 2008 (228) E.L.T. 360 (Tri-Mumbai). 7. The contention of the ld. DR is that an excess duty have al....