TMI Blog2013 (3) TMI 299X X X X Extracts X X X X X X X X Extracts X X X X ..... rdingly the appeal is dismissed. However, the dismissal of the appeal will not come in the way of the revenue recovering the amount due if any. - C.E.A. No. 154 of 2007 - - - Dated:- 28-2-2011 - N. Kumar and Ravi Malimath, JJ. Shri T.M. Venkata Reddy, Advocate, for the Appellant. Shri G. Sampath, Advocate, for the Respondent. JUDGMENT This appeal is by the revenue challenging the order passed by the Tribunal which had interfered with the order passed by the assessing authority as well as the first appellate authority holding that the rebate claimed cannot be adjusted to the claims of the Department. 2. M/s. Stella Rubber Works (Unit II) the assessee is in the business of manufacture of tread rubber. On gathering intell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the orders referred to supra. Aggrieved by the said Judgment, the assessee preferred an appeal to the Commissioner of Appeals who upheld that order and dismissed the appeal. Aggrieved by the same, the assessee preferred an appeal to the Tribunal. The Tribunal held that the rebate cannot be adjusted towards the interest due of the assessee and therefore it set aside the said order of adjustment. Aggrieved by the same, the revenue is in appeal. 4. The learned counsel appearing for the revenue contended that by virtue of Section 11 of the Central Excise Act, 1944, the revenue was empowered to adjust the amounts due to the revenue by way of interest out of the amount due by the Department to the assessee by way of rebate. Therefore, the Trib ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... them to make such adjustment. In this view of the matter, there is no question of invoking equitable considerations. As without authority they cannot levy any duty on the assessee and without authority of the law they also cannot adjust the amounts which are ultimately due to the assessee when the amounts are due by the assessee to the Department. After making refund of the amount which is due it is open to the revenue to proceed against the assessee to recover the amounts under the provisions of the Act. Therefore, the Tribunal committed no illegality in setting aside the said adjustment. We do not see any infirmity in the said order passed by the Tribunal which calls for interference. Accordingly the appeal is dismissed. 5. However, th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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