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2015 (6) TMI 1135 - AT - Central ExciseAppropriation/Adjustment of the rebate amount towards the Government dues - Section 11 of the Central Excise Act, 1944 - whether, the rebate amount can be adjusted/appropriated for the Central Excise duty liability, which is under contest and the issue is sub judice before the Appellate Authority? - Held that: - the case in hand is squarely covered by the decision of the Bangalore Bench of this Tribunal in the case of Voltas Ltd. v. Commissioner of Central Excise, Hyderabad-II [2006 (5) TMI 232 - CESTAT, BANGALORE], where it was held that Section 11 should be involved only when the demands have reached finality and should not be invoked even at the initial stage - the authorities below are not justified in adjusting/appropriating the amount of rebate towards the demand confirmed in the adjudication order - appeal allowed - decided in favor of appellant.
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