2001 (8) TMI 3

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..... relates to adjustment of excess amount of service tax paid during the period 16-10-1998 to March, 1999 and the amount involved is Rs. 3,10,849/-. The assessee without following the proper procedure took credit of Rs. 3,10,849/- while filing the returns for the period from April, 1999 to September, 1999. The Commissioner of Central Excise (Appeals) has taken the view that the returns filed for bot .....

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..... 10-1998 to March, 1999 and it has been adjusted by the assessee thereon in the subsequent period. 3. Shri S.K. Pahwa, ld. Advocate submits that the department has accepted the returns for the period from April, 1999 to September, 1999 wherein the adjustment has been made by the assessee. It was not just and proper to issue Show Cause Notice and demanding duty which was otherwise not payable by th .....

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