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2013 (3) TMI 299 - HC - Central ExciseDemand of differential duty, penalty and interest u/s 11AA from Unit I - Assesses claimed rebate of duty from Unit II - Revenue adjusted rebate from Unit II towards interest due from Unit I- Held that:- the rebate cannot be adjusted towards the interest due of the assesses Section 11 of the Central Excise Act, 1944 does not contemplate adjustment of monies due to the assessee towards the amount due to the revenue So after making refund of the amount which is due it is open to the revenue to proceed against the assessee to recover the amounts under the provisions of the Act. Accordingly the appeal is dismissed. However, the dismissal of the appeal will not come in the way of the revenue recovering the amount due if any.
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