2024 (1) TMI 517

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....rtered Accountant & Shri Rajkumar Banerjee , Advocate for the Appellant Shri P. K. Ghosh , Authorized Representative for the Revenue ORDER K. ANPAZHAKAN : The present appeal has been filed against the impugned order dated 11.10.2018 wherein the Ld.Commissioner(Appeals) has upheld the demands confirmed in the Order-in-Original dated 16.02.2017. 2. The appellant submits that the issue invol....

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....pellant submits that it is not the case of availing re-credit of the excess payment. They are legally entitled to adjust the excess payment against the liability, if any, in the subsequent months. Accordingly, they submit that demand of duty along with interest and penalty imposed in the impugned order is not sustainable. 4. The Ld.Authorized Representative for the department reiterated the findi....

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.... dues pertaining to the month of February 2015." 7. I find that the issue involved is of procedural in nature. There is no allegation in the impugned order that the appellant has not discharged their duty liability during February 2015. The impugned order alleges that excess payment, if any, in the month of December 2014 must have been adjusted immediately after the next month i.e. in the month ....