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2012 (9) TMI 886 - AT - Central ExciseDenial of rebate claim - Whether the first appellate authority was correct in setting aside the adjustment of the sanctioned rebate to the dues from the respondent should not have been done as the dispute was before the higher forum i.e. Tribunal - Held that:- there is an appeal against order in appeal No. 313/09 and Tribunal had granted an unconditional stay. The invocation of provisions to Section 11 of the Central Excise Act, 1944 to such an amount which is unconditionally stayed by the Tribunal and adjusting the said amount from the rebate claim sanctioned to the respondent is incorrect as there is no government dues as on date against the respondent. I find that the first appellate authority was correct in coming to the conclusion while setting aside the impugned order which did the adjustment of the dues against the rebate claim filed and sanctioned by the assessee. I find that the ratio of the decision of the Tribunal in the case of Girdharilal Sugar Alled Industries Ltd. (2004 (1) TMI 205 - CESTAT, NEW DELHI) is also in favour of such a proposition - Decided against Revenue.
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