2017 (11) TMI 1436

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..... . Veerabhadra Reddy, JC (AR) for the Respondent ORDER Brief facts are that the appellants are engaged in the manufacture of cosmetics and toilet preparations and are registered with the Central Excise Department. The appellant filed Price Lists in Part - I & II under erstwhile Rule 173C of Central Excise Rules, 1944 for the clearance of all commodities to the Assistant / Deputy Commissioner for .....

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..... ave filed required details and requested the department to finalize the provisional assessments. The appellants requested to adjust the excess payment of duty towards the differential duty payable by the appellants. However, the original authority confirmed the demand without adjusting the amounts towards the differential duty payable by the appellant. Aggrieved by the said order, the appellant fi .....

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..... hadra Reddy reiterated the findings in the impugned order. 4.   Heard both sides. 5.   At the outset, it has to be stated that the period is prior to 25.6.1999 when proviso to Rule 9B of erstwhile Central Excise Rules, 1944 was added. In the decision of Panasonic Battery India Co. (supra), the Larger Bench had analysed the issues and held the issue in favour of the assesse. F .....

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