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2016 (4) TMI 196 - HC - Central ExciseAdjustment of rebate sanctioned to the petitioner against a pending demand raised on the petitioner - denial of principles of justice - Held that:- In view of the breach of principles of natural justice in passing the impugned order, grave prejudice is caused to the petitioner inasmuch as an amount of ₹ 1.49 crores being the sanctioned rebate claim is being adjusted against a confirmed demand of ₹ 2.38 crores which is stayed by the orders dated 22nd December, 2012 and 18th May, 2015 of the Customs, Excise and Service Tax Appellate Tribunal. The impugned order has not considered the above aspect as in the absence of the petitioner being served with a show cause notice or being granted an opportunity for personal hearing, the aforesaid facts could not be brought to the notice of the Assistant Commissioner of Central Excise. In the circumstances, we set aside the impugned order dated 17th September, 2015 to the extent the rebate claim of ₹ 1.49 crores granted as being adjusted against the confirmed demand of ₹ 2.38 crores in exercise of power under Section 11 of the Act. It is made clear that the Assistant Commissioner of Central Excise would adjudicate on the issue of adjusting an amount of ₹ 1.49 crores (being the rebate granted) against the pending demand, in accordance with the principles of natural justice.
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