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2009 (3) TMI 871

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..... e Appellant. Shri V.P.C. Rao, SDR, for the Respondent. ORDER The stay applications and appeals have been filed in respect of the following orders whose details are given below :- Sl. No. Stay & Appeal No. Impugned Order No. & Date Amount involved 1. E/stay/579/2007 in E/882/2007 OIA No. 216/2007-CE dated 24-9-2007 Rs. 5,26,994/- (Rs. 2,83,013/- already paid) 2. E/stay/580/2007 in E/8 .....

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..... re entitled for refund. In all fairness, the excess payment ought to have been netted off against the short payment. This has not been done. Our attention was brought to the Final Order Nos. 923 & 924/2008 dated 24-7-2008 passed by this Bench wherein it is held that Revenue is bound to adjust the excess payment made by the appellants with any demand of duty. Para 3 of the said Final Order is repro .....

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..... discounts/TOD 1. E/882/2007 Rs. 2,83,013/- 2. E/883/2007 Rs. 15,887 (Refundable) 3. E/480/2007 Rs. 5,029/- 4. E/481/2007 Rs. 15,887/- (Refundable) 5. E/404/2008 Rs. 290/- 4. In view of the above mentioned Final Order of this Bench, we order that in all these appeals, the jurisdictional Officer should adjust the excess payment made towards the short payment and decide either the ne .....

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