9911796707
TMI Blog2017 (12) TMI 1432X X X X Extracts X X X X X X X X Extracts X X X X ..... tendent(AR), For the Respondent ORDER Per: V. Padmanabhan The present appeal is filed against the Order-in-Appeal No.378-2004-CE dated 09/09/2004. The dispute pertains to M/s. Brakes India Ltd., Nanjangud. For clearance of goods by the appellant to their sister concerns, duty was paid on the basis of cost of the goods determined on the basis of CAS-4 certificates, issued by the Cost Accountant. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been passed on to their sister concern where CENVAT credit has been availed. Hence the refund which has been claimed after the finalisation of provisional assessment was credited to the Consumer Welfare Fund. Aggrieved by the said decision, the present appeal has been filed. 2. With the above background, we heard Shri R. Raghavan, learned counsel for the appellant and Shri N. Jagadish, Superinten ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as allowed the benefit of such adjustment and remanded the matter to the adjudicating authority to grant such adjustments and pass order afresh. 4. The learned AR for the Department justified the impugned order. It is his submission that the Hon'ble High Court of Karnataka in the Toyota Kirloskar case was dealing with the question of liability to pay interest on the shortfall found during pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s duty paid. 5. After hearing both sides and perusal of records, we find that the identical issue in respect of a different unit of the appellant had come up before the Chennai Bench of the Tribunal and vide the Final Order No.42527/2016 dt. 08/12/2016, the Tribunal relying on the decision of the Hon'ble High Court of Karnataka in the case of Toyota Kirloskar Auto Parts Ltd. (supra) has reman ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pleadings both on facts and law shall test evidence and shall pass a reasoned and speaking order." 6. In the above decision of the Tribunal, the adjustment of excess payment of duty against short payment thereof during the provisional assessment period has been ordered before determining the ultimate demand or refund, in the light of the Hon'ble High Court of Karnataka decision. By following ..... X X X X Extracts X X X X X X X X Extracts X X X X
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