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2016 (4) TMI 798 - MADRAS HIGH COURTMaintainability of appeal - Held that:- The first reason as to why the appeals ought not to have been filed by the Department is that the order of the Tribunal was passed upon production of necessary documentary proof and confirmation of the same by both sides. Also admittedly, there was a huge excess amount, available with the Department and what was sought to be done on 30.6.2006 was only an adjustment out of the same. Under Section 11 of the Central Excise Act, the Department itself could have adjusted the excess amount, even if there was any even at that time. When credit was available to the account of the assessee, the Department cannot act like Shylock demanding a pound of flesh. Therefore, the Department, after having confirmed the facts as borne out by documents produced before the Tribunal, could not have come up with the above appeals. - Decided against the revenue
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