2017 (11) TMI 1436

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....Advocate for the Appellant Shri K. Veerabhadra Reddy, JC (AR) for the Respondent ORDER Brief facts are that the appellants are engaged in the manufacture of cosmetics and toilet preparations and are registered with the Central Excise Department. The appellant filed Price Lists in Part - I & II under erstwhile Rule 173C of Central Excise Rules, 1944 for the clearance of all commodities to ....

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....appellant vide repeated communications have filed required details and requested the department to finalize the provisional assessments. The appellants requested to adjust the excess payment of duty towards the differential duty payable by the appellants. However, the original authority confirmed the demand without adjusting the amounts towards the differential duty payable by the appellant. Aggri....

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.... 3.   The ld. AR Shri K. Veerabhadra Reddy reiterated the findings in the impugned order. 4.   Heard both sides. 5.   At the outset, it has to be stated that the period is prior to 25.6.1999 when proviso to Rule 9B of erstwhile Central Excise Rules, 1944 was added. In the decision of Panasonic Battery India Co. (supra), the Larger Bench had analysed the issue....