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2013 (12) TMI 694 - AT - Central ExciseAdjustment of amount due towards the refund - Excise duty raised – Penalty imposed under Rule 17 of Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rules, 2008 and interest under Section 11AA of Central Excise Act, 1944 – Held that:- The mandate of law given u/s 11A of Central Excise Act, 1944 nowhere debars Revenue from adjusting refund against dues recoverable by Central Government under any of the provisions of Central Excise Act, 1944 or the rules made thereunder - if demand recoverable from an assessee is not adjusted against refund if any due to an assessee, public interest shall be jeopardized - Thus, there was no arbitrary process of law followed by Adjudicating Authority – Decided in favour of Revenue.
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