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2017 (6) TMI 997 - AT - Central ExciseAdjustment of pre-deposit - Valuation - Railway siding and shunting charges - includibility - Held that: - The Hon'ble High Court of Karnataka in the case of CCE Bangalore Vs Stella Rubber Works (Unit-II) [2013 (3) TMI 299 - KARNATAKA HIGH COURT] has held that Section 11 of the CEA does not contemplate adjustment of monies due to the assessee towards the amount due to the Revenue - Since Section 11 of the Central excise Act does not grant any powers of such adjustment, the same cannot be allowed - appeal allowed - decided in favor of appellant.
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