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2016 (3) TMI 9
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....the Petitioner : Mr. N. Jagadish, Superintendent (AR) For the Respondent : Shri B. V. Kumar, Advocate ORDER PER : ARCHANA WADHWA Being aggrieved with the order passed by Commissioner (A), Revenue has filed the present appeal. We have heard Shri N. Jagadish, Superintendent (AR) appearing for the Revenue and Shri B. V. Kumar, Advocate appearing for the Respondent. 2. As per facts on r....
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....there were certain short payments by the respondent and certain excess payments. In terms of the said order of the Deputy Commissioner, jurisdictional range authorities confirmed the differential short-paid duty to the tune of around Rs. 1.29 crores. Further in respect of the duty excess paid by the respondent, they were advised to follow the procedure of filing a refund claim. 2.2 On an appeal....
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.... that the duty burden has already been passed on the customers and no proof contrary to the same has been placed on record or indicated in the assessees final excise duty statements. * The suo motto refund taken by the assessee on account of credit notes were not relating to the period in question and without corroborative evidence such as, commercial invoice/bill-cum-delivery challans, ....
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.... find that the short issue required to be decided is as to whether the duty excess paid by the assessee during the period of provisional assessment is required to be adjusted towards he duty short-paid by them, upon finalization of such provisional assessment. Learned counsel for the respondent has relied upon various decisions of the Tribunal laying down that such adjustment is required to be don....