Subs. by Act 18 of 2008, s. 81(ii), for the word, brackets and figure “sub-section (1)”. — THE CENTRAL EXCISE ACT, 1944

Subs. by Act 18 of 2008, s. 81(ii), for the word, brackets and figure “sub-section (1)”.

8. Subs. by Act 18 of 2008, s. 81(ii), for the word, brackets and figure “sub-section (1)”. (3) The Central Excise Officer shall, after considering the representation, if any, made by the person on whom the notice is served under sub -section (2), determine the amount due from such person (not being in excess of the amount specified in the notice) and thereupon such person shall pay the amount so determined. (4) The amount paid to the credit of the Central Government under 1 [sub-section (1) or sub-section (1A) or sub-section (3), as the case may be,] shall be adjusted against the duty of excise payable by the person on finalisation of assessment or any other proceeding for determination of the duty of excise relating to the excisable goods referred to in 2 [sub-section (1) and sub-section (1A)]. (5) Where any surplus is left after the adjustment under sub-section (4), the amount of such surplus shall either be credited to the Fund or, as the case may be, refunded to the person who has borne the incidence of such amount, in accordance with the provisions of Section 11B and such person may make an application under that section in such cases within six months from the date of the public notice to be issued by the Assistant 3 [Principal Commissioner of Central Excise or Commissioner of Central Excise] for the refund of such surplus amount.]]

Section 8