9911796707
TMI Blog2024 (1) TMI 517X X X X Extracts X X X X X X X X Extracts X X X X ..... onths - HELD THAT:- The appellant has made some excess payment in the month of December 2014. They have utilized the same against their liability in the month of February 2015 and reported the same in the return filed in the month of May 2015. The issue involved is of procedural in nature. There is no allegation in the impugned order that the appellant has not discharged their duty liability ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... HON BLE SHRI K. ANPAZHAKAN , MEMBER ( TECHNICAL ) Ms. Payel Agarwal , Chartered Accountant Shri Rajkumar Banerjee , Advocate for the Appellant Shri P. K. Ghosh , Authorized Representative for the Revenue ORDER K. ANPAZHAKAN : The present appeal has been filed against the impugned order dated 11.10.2018 wherein the Ld.Commissioner(Appeals) has upheld the demands co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich empowered the appellant to take the credit on their own. 3. In their grounds of appeal, the appellant submits that it is not the case of availing re-credit of the excess payment. They are legally entitled to adjust the excess payment against the liability, if any, in the subsequent months. Accordingly, they submit that demand of duty along with interest and penalty imposed in the impugned o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... month of May 2015 and utilized such deposit in their account current towards payment of discharging the part dues pertaining to the month of February 2015. 7. I find that the issue involved is of procedural in nature. There is no allegation in the impugned order that the appellant has not discharged their duty liability during February 2015. The impugned order alleges that excess payment, i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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