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TMI Blog2007 (12) TMI 188X X X X Extracts X X X X X X X X Extracts X X X X ..... ld quantify both demand and refund invoice-wise without netting off and deal both quantities separately – held that entire monthly excess and short payment cannot be netted off to adjust excess payment against short payment - department’s contention is correct and the Commissioner’s order with regard to the correct procedure to be adopted is legal and proper X X X X Extracts X X X X X X X X Extracts X X X X ..... cating Authority passed the de novo order. Revenue was aggrieved over the de novo orders and appealed to the Commissioner (Appeals) with regard to the method of finalization of the provisional assessment. Consequent to the Revenue's appeal, the Commissioner (Appeals) passed the impugned Order-in-Appeal No. 129/2005-C.E., dated 5-5-2005. The appellants are aggrieved over the impugned order. In the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection to pay the amount to us. But the Commissioner examined the appeal and rejected the same on the grounds that evidence was not forthcoming for reconciding of invoices and had stated that there was no need to interfere with the lower authority's order. Thus the Commissioner (Appeals) has already accepted the working of the sum due to Government to assess. Hence to go against his order to re-qu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ss payment against the short payment and by this method, the appellant is put to undue advantage in the sense that he would get a higher amount of refund than otherwise he would be eligible in case invoice-wise assessment has been adopted to. 6. On a very careful consideration of the issue, we find that in respect of each invoice, the department has to ascertain whether the duty paid is in excess ..... X X X X Extracts X X X X X X X X Extracts X X X X
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