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2016 (1) TMI 882 - AT - Central ExciseAdjustment of amounts of refund due to the respondent against confirmed dues of penalty - FAA deleted the adjustment - Held that:- Section 11 of the Central Excise Act does not provide for adjustment of money due towards the amount due to Revenue. - The first appellate authority has justifiably held that the adjudicating authority could not have adjusted the amount of ₹ 10 lakhs towards the penalty imposed on the respondent by Order-in-Original dated 2.11.2005. Also see COMMISSIONER OF C. EX., BANGALORE-III Versus STELLA RUBBER WORKS (UNIT-II) [2013 (3) TMI 299 - KARNATAKA HIGH COURT] - DEcided against revenue
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