2017 (7) TMI 171

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.... Addl. CAR (AR) for the respondent ORDER Per: Raju The demand has been confirmed against Larsen & Toubro Ltd. for adjusting wrong payment of duty in violation of Rule 6(4A) and 6(4B) of the Service Tax Rules. 2. Ld. Counsel for the appellants argued that they are centrally registered unit, however their hydro carbon business branch in Rajasthan is not part of the centralised registrati....

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....llowing decisions:- a) Jubilant Organosys Ltd. - 2015 (38) STR 1230 (Tri-Del) b) Dell India Pvt. Ltd. - 2016 (42) STR 273 (Tri-Bang) c) Plantech Consultants Pvt. Ltd. - 2016 (41) STR 850 (Tri-Mumbai) 3. Ld. AR argued that the Rule clearly prescribes that such adjustment is permitted only if it is done in the succeeding month or the quarter in the case may be Rule 6(4a). He pointed out ....

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....o the jurisdictional Superintendent of central excise within a period of fifteen days from the date of such adjustment;" He pointed out the Rule as it existed now prescribed that such assessment if at all has to be made in the succeeding month or quarter. 4. We have gone through the rival submissions. We find that the demand has been confirmed solely on the ground that the adjustment under R....

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....d in favour of the assessee. Thus, the issue stands settled in favour of the appellants and is no longer res integra. 6. Accordingly we allow appeals Nos. S.T./789-719/2008. As the impugned adjustment itself has been upheld, the penalty imposed in the revisionary orders does not sustain. Accordingly appeals S.T./619-620/2009 are also allowed. Having upheld the impugned adjustments the appeals N....