2008 (1) TMI 682 - AT - Central Excise

Summary

Issues:
1. Adjustment of excess amount against short paid amount.
2. Refund of surplus amount based on amended provisions of Rule 9B of the Central Excise Rules, 1944.

Analysis:
1. The issue in the present case revolves around the finalization of assessments for the period from 1986 to 1998 following an order by the Gujarat High Court. The primary questions raised are whether the adjustment of excess amount against the short paid amount was correctly done and whether the surplus amount, post-adjustment, is eligible for a refund under the amended provisions of Rule 9B of the Central Excise Rules, 1944. The Asst. Commissioner determined a short payment of Rs. 1,38,44,234.20/- and an excess payment of Rs. 1,13,31,052.99/-. Subsequently, the Commissioner(Appeals) adjusted a portion of the excess payment and ordered the balance amount to be paid.

2. The appellant contends that the clearances throughout the period should be considered, and any excess payment should be offset against the short payment. They argue against the rejection of the refund claim based on the provisions of Rule 9B(5) introduced in 1999, stating that it should not apply as the assessments are for the period before this amendment. The appellant also cites the Supreme Court's judgment in CCE v. TVS Suzuki Ltd. to support their position. However, the appellant acknowledges conflicting decisions in other cases both in favor of and against the assessee, leading them to request a reference to a Larger Bench of the Tribunal for resolution.

3. Given the conflicting views in different cases, the Tribunal decides to refer the issue to a Larger Bench for resolution. The registry is directed to present the case before the Hon'ble President for the constitution of a Larger Bench. This decision aims to address the differing interpretations and ensure a consistent approach in resolving the issue at hand.

This detailed analysis of the judgment highlights the key legal issues, arguments presented by the appellant, decisions made by the authorities, and the Tribunal's direction to refer the matter to a Larger Bench for further clarity and resolution.