2004 (3) TMI 169

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....mber (T)]. - Revenue is in appeal against the Order-in-Appeal No. 96 & 97/2001 (H.III CE), dated 8-6-2001 passed by the Commissioner (Appeals), Customs & Central Excise, Hyderabad. The issue in dispute before the Commissioner (Appeals) was whether the assessee was right in taking credits and making debits in respect of duty payments pursuant to RT-12 (monthly returns) assessment orders passed by t....

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.... when the matter came in appeal before the Commissioner, that Commissioner held in favour of the assessee. Commissioner noted that Rule 173-I provided that after assessment of RT-12 return by Superintendent, where duty assessed is less than duty paid, assessee shall take the credit in the account current for the excess duty and similarly, where amount paid was less, the assessee shall pay deficien....

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....d that the Tribunal had upheld such credit and debit in the case of Sulekha Works Ltd. In the present appeals also, Revenue persists with its contention that assessee should have filed refund application for the return of the excess amount of duty paid and that it could not have taken credit of the excess amount based on the RT-12 assessment order of the Superintendent. 2. We have perused the r....