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2016 (8) TMI 666 - AT - Central ExciseLegality of adjustment of amount against the arrears out of the refund amount - demand alongwith interest and penalty had been confirmed against the appellant which were outstanding to be recovered - Held that:- appellant had filed appeal against the impugned demand and CESTAT dismissed the appeal as the appellant had not filed the requisite permission from the Committee of Disputes of Cabinet Secretariat required to file an appeal by public sector units. Indeed even in its appeal, the appellant has admitted that its request for permission to file appeal against the order in terms of which the said demand was confirmed along with the interest and penalty was pending before the Committee on Disputes (COD). From this it is evident that at the time when the impugned demand with interest and penalty was adjusted from the refund, there was not only no stay against the recovery of the said dues nor was any stay application pending with regard thereto. Indeed the appeal against the order in terms of which the said dues were recoverable had been dismissed by CESTAT. In these circumstances, the lower authority is completely justified in holding that such adjustment was totally legal and proper in terms of Section 11 of Central Excise Act, 1944. - Decided against the appellant
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