Adjustment of short / excess excise duty paid during assessment

On finalisation of the provisional assessment, it was revealed that there was some short duty paid by the assessee and there was some excess duty paid by them.  It is held that Assessee is entitled for adjustment of excess duty paid with the short paid duty during the period of provisional assessment.  

BRIEF FACTS

The Appellant is engaged in the manufacture of automotive IC Engine and was working under the provisional assessment for the period 01.04.2006Â

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