2007 (4) TMI 245

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..... te, for the Appellant. Shri P.K. Das, JDR, for the Respondent. [Order per: Chittaranjan Satapathy, Member (T)]. - After hearing both sides for some time, we find that the appeal itself can be decided at this stage and hence we dispense with the requirement of pre-deposit and proceed to hear the appeal with the consent of both sides. 2. We find that the appellants have short paid Central Excise .....

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..... the amounts have been paid to the Central Government under different heads and as explained by the ld. Advocate appearing for the appellants, wrong payments were made for want of clarity regarding calculation of educational cess, which was clarified by the Board later on. 3. Considering the entire facts and circumstances of the case, we direct the jurisdictional Commissioner to make adjustment b .....

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