adjudication matter

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..... adjudication matter
Query (Issue) Started By: - jagannath prasad Dated:- 23-5-2016 Last Reply Date:- 23-5-2016 Central Excise
Got 2 Replies
Central Excise
Adjudicating officers normally appropriate in their O-in-O any payments including under VCES made before issue of SCN without adjusting the same against confirmed demand. Then, while filing appeal,appropriation is also to be contest .....

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..... ed or only the demand & penalty? what is diff between appropriation & adjustment? Reply By KASTURI SETHI: The Reply: Dear Sh.Prasad Ji, As per literal meaning, " To appropriate means to take any thing without permission" and "Adjustment means to take or give anything with permission". It implies difference between both is of the element of "with or without permission&qu .....

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..... ot;. Appropriation by the Adjudicating Authority is not illegal. It is as per Section 11/11A of the Central Excise Act. First demand is confirmed and, thereafter, the already paid amount is appropriated whether against duty or interest or penalty whatever the case may be. The Adjudication Authority gives legal shape to the amount deposited during the investigation i.e. before SCN and after the is .....

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..... suance of SCN In case any appellate authority sets aside the OIO confirming the demand, the appropriation of any amount whether against duty, interest or penalty becomes null and void. However, I advise you to oppose the appropriation of the amount also while filing appeal. If you do not oppose the appropriated amount that will be minus factor for the appellant in the appeal proceedings. You mus .....

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..... t oppose appropriation. Reply By Ganeshan Kalyani: The Reply: Nicely explained the difference between appropriation and adjustment. Thanks to Sri Kasturi Sir. It enriched my knowledge. Thanks.
Discussion Forum - Knowledge Sharing .....

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