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2013 (8) TMI 227 - HC - Central ExciseStay when there is no sitting due to administrative exigencies - Circular No. 925/15/2010-CX., dated 26-5-2010 – adjustment of rebate with demand - Held that:- Appellant could not be found fault with, since there is no sitting due to administrative exigencies – Reliance placed on the Circular No. 925/15/2010-CX., dated 26-5-2010 issued by the Central Board of Excise & Customs, which states that no coercive proceedings should be initiated if there is no fault on the part of the assessee, and also the decision of the Apex Court in the case of Commissioner of Customs & Central Excise, Ahmedabad v. Kumar Cotton Mills Pvt. Ltd., [2005 (1) TMI 114 - SUPREME COURT OF INDIA] – Moreover, appellant claimed rebate and the Revenue also accepted the case of the appellant - No proper opportunity has been given to the appellant - Revenue had granted stay earlier after taking into consideration that the appellant had already deposited a sum of Rs. 43,00,000/- in the year 1991. Taking into consideration these facts, it is held that the respondent has acted hastily and adjusted the amount without affording proper opportunity to the appellant. Under the circumstances, there is clear violation of the principles of natural justice - Direction to the respondent to take up the matter, consider the case of the appellant and after giving opportunity to the appellant, decide the matter in accordance with law as expeditiously as possible, preferably within a period of four weeks from the date of receipt of a copy of this order - Setting aside the above said impugned orders of the respondent only in respect of adjustment of rebate amount, and in all other aspects, the orders passed by the respondent shall remain unaltered – Decided in favor of Assessee.
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