2014 (2) TMI 691

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.... V.R. Kulkarni, Dy. Commissioner (AR), for the Appellant. Shri Gajendra Jain, Advocate, for the Respondent. ORDER This is an appeal filed by the Revenue against Order-in-Appeal No. CEX-XI/JMJ/273/916/ NSK/APL/2004, dated 28-6-2004 passed by the Commissioner of Central Excise & Customs (Appeals), Nashik. 2. The facts relevant to the case are as follows : 2.1 The respondent,....

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.... of Rs. 65.89 lakhs due from the respondent-assessee on account of the finalisation of the provisional assessment and accordingly directed the respondent-assessee to make the balance payment of Rs. 146,70,430.80. The Revenue was aggrieved of the same on the ground that the adjudicating authority should not have adjusted the excess payments towards the short-payments and the assessee should have be....

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....oner (AR) appearing for the Revenue reiterates the grounds urged in the appeal memorandum. However, he submitted that there was a provision for adjustment of excess payments towards short-payments under Rule 9B of the Central Excise Rules during the material period of time. The said Rule was amended subsequently in 1999 to provide that, if any refunds are to be made, then the procedure under Secti....

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....ions of these rules, the duty provisionally assessed shall be adjusted against the duty finally assessed, and if the duty provisionally assessed falls short of, or is in excess of the duty finally assessed, the assessee shall pay the deficiency or be entitled to a refund, as the case may be." From the above provisions, it is abundantly clear that any excess payments made can be adjusted towards....