2014 (3) TMI 90 - AT - Central Excise

Adjustment of excess duty paid - Held that - In earlier precedents Tribunal has held that adjustment can be done on excess duty paid against the short duty paid. Therefore, following the precedent decision of this Tribunal in 2004 (7) TMI 145 - CESTAT, MUMBAI , I do not find any infirmity in the impugned order - Decided against Revenue.

Summary

The appellate tribunal upheld the decision allowing adjustment of excess duty paid by the respondent against the demand raised for short duty payment. The tribunal cited a previous case and precedent to support their decision. The appeal by the Revenue was dismissed.