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2018 (6) TMI 1346 - AT - Central ExciseAdjustment of remand with the demands - demand was not attained finality - pendency of appeal - Held that:- The adjustment by the ACCE against a demand which is subjudice before the Tribunal is not sustainable in law - the issue is squarely covered by the decision in the case of UNISULE LABORATORIES LTD. VERSUS COMMISSIONER OF C. EX., ROHTAK [2008 (6) TMI 417 - CESTAT, NEW DELHI], where it was held that where the stay has been extended till disposal of appeal, and not for a limited period, it is none of the business of the Department to insist on payment of duty etc., which is subject matter of the appeal, and any action on the part of officer will be seriously viewed by the Tribunal as an attempt to flout its order - appeal dismissed - decided against Revenue.
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