2009 (12) TMI 764

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....hri M. Vivekanandan, SDR, for the Respondent. ORDER After hearing both sides for some time, we find that the issue involved in this case is regarding the adjustment of excess duty paid by the appellant against the short duty paid by them in respect of provisional assessment under Rule 7 of the Central Excise Rules, 2002. 2. It is undisputed in this case that the appellant had sought provi....

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....hment. It is his submission that decision of the Tribunal in the case of RPG Cables Ltd. (supra) is directly on the point. 5. On a careful consideration of the submissions made by both sides, we find that in the case of RPG Cables Ltd. (supra) which was decided on 20-12-2007, this Bench has recorded the following findings : "5. The learned Departmental representative pointed out that in resp....

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....of Goetze (I) Ltd. (supra) vide Final Order Nos. 923-924/2008, dated 24-7-2008 has recorded the following findings : "We have carefully considered the submissions made by both the sides. We notice that there is no dispute in the matter pertaining to provisionality of the assessments. It is well settled position of law that in terms of the cited rulings, the Revenue should adjust the duty paid/d....