TMI Blog2012 (12) TMI 935X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 21-9-2011, the demands confirmed against the appellant in proceeding of the show-cause notice dated 24-5-2010 has been stayed on furnishing of Bank Guarantee of Rs. 2 Crores. In these circumstances, I am of the view that when the demands against the appellant has not attained finality, the Revenue cannot adjust the amount sanctioned against these demands - Decided in favour of assessee. - E/17 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inst some demands confirmed by the adjudicating authority in some other proceedings against which the appeal is pending. 3. A show-cause notice was issued on 24th May, 2010 demanding drawback already sanctioned to the appellant. Thereafter on 25th October, 2010, the demand was confirmed against the appellant which was challenged by the appellant before the Commissioner (Appeals) who asked the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Revenue had appropriate the amount of rebate sanctioned against the demand discussed here-in-above. The Commissioner (Appeals) also confirmed the order of adjustment by the adjudicating authority. Aggrieved by the said order, the appellant is before me. 3. Shri Bharat Raichandani, learned Advocate appearing for the appellant submits that adjusting the rebate claim against duty demand arising o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice dated 24-5-2010 are still pending and the demand confirmed against the appellant have not obtained finality. Further by an order dated 21-9-2011, the demands confirmed against the appellant in proceeding of the show-cause notice dated 24-5-2010 has been stayed on furnishing of Bank Guarantee of Rs. 2 Crores. In these circumstances, I am of the view that when the demands against the appellant h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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