2008 (6) TMI 492

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..... Shri Ajay Saxena, SDR, for the Respondent. [Order]. These are two applications for staying the recovery of duty adjudged to be short paid by the appellants. Since the issue involved in both the appeals is common, the same are being decided by a common order. 2. The facts of the case are that the appellants are engaged in manufacturing of synthetic resin which is an intermediate produ .....

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..... sister unit. However, Revenue has issued a show cause notice stating that the shortages cannot be adjusted against the excess payment, as excess payment has already been passed on by them to their customers and therefore the same cannot be adjusted. 3. I have considered the submission. 4. I find that this is a case of provisional assessment where at the time of finalization, the duty short pai .....

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