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TMI Blog2017 (11) TMI 30X X X X Extracts X X X X X X X X Extracts X X X X ..... mponents falling under Heading 85.12 of CETA 1985. They cleared the goods on stock transfer basis on payment of duty to the assessee unit for further use in the manufacture of electric horns. Since overheads (one of the elements of CAS-4 costing) was not available at the time of removal of the goods, appellants resorted to provisional assessment under Rule 7 of the Central Excise Rules, 2002 for such clearances effected during the period April 2006 to March 2007. Original authority vide order dt. 29.09.2008 finalized the provisional assessment for the goods cleared during the aforesaid period and demanded differential duty of Rs. 2,27,171/- and education cess of Rs. 4539/-. In appeal, Commissioner (Appeals) vide impugned order dt. 29.09.200 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed and paid. However, the differential duty has been taken from financial year 2005-06 month wise without any justification. (iii) Para 2.6/Part-IV of CBEC Excise Manual of Supplementary Instructions does not restrict adjustment of excise duty paid while finalizing the provisional assessment. When there is no restriction either in the Act or in the Rules or in Board s instructions, denying the adjustment of excess payment is not in accordance with law. (iv) They manufactured more than 50 varieties of horn and number of components used for manufacturing each variety varies from 35 to 100 per horn. The consumption of number of components in each variety varies from horn to horn. The cost of components may vary from 12 paise (washers) to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g final assessment order, total duty paid is to be taken in account for making the demand. (v) In previous assessments in the financial years 2001-02, 2002-03, 2003-04, the total differential values were taken into account for making the demand. 7. On the other hand, Ld. A.R supports the impugned orders. He submits that the net duty liability has been worked out only based on the CAS-4 documents submitted by the appellant themselves. 8. Heard both sides and have gone through the facts. 9. We find some merit in the appellant s contention that while they had submitted only information for the entire year, however for some reason, the lower authorities have proceeded to finalize the provisional assessment month wise. From the documents a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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