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2010 (6) TMI 402 - CESTAT, NEW DELHIRecovery – Adjustment from refund - Section 11 of the said Act provides that in respect of duty and any other sums of any kind payable to the Central Government under any of the provisions of the said Act or of the rules made there under, the officer empowered under the provision of law could require the payment of such sums or may deduct the amount so payable from any money owing to the persons from whom such sums may be recoverable or due - Deputy Commissioner in the matter in hand was justified in adjusting the amount due to the Government from the amount refundable to the respondents - Commissioner (Appeals) having erred in ignoring the statutory provision and factual aspects of the matter which were required to be considered
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