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2016 (8) TMI 666 - CESTAT NEW DELHI

2016 (8) TMI 666 - CESTAT NEW DELHI - 2016 (340) E.L.T. 692 (Tri. - Del.) - Legality of adjustment of amount against the arrears out of the refund amount - demand alongwith interest and penalty had been confirmed against the appellant which were outstanding to be recovered - Held that:- appellant had filed appeal against the impugned demand and CESTAT dismissed the appeal as the appellant had not filed the requisite permission from the Committee of Disputes of Cabinet Secretariat required to fil .....

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cation pending with regard thereto. Indeed the appeal against the order in terms of which the said dues were recoverable had been dismissed by CESTAT. In these circumstances, the lower authority is completely justified in holding that such adjustment was totally legal and proper in terms of Section 11 of Central Excise Act, 1944. - Decided against the appellant - E/3687/2006-Ex[DB] - Final Order No. 52480 /2016 - Dated:- 19-7-2016 - Mr. S.K. Mohanty, Member (Judicial) and Mr. R. K. Singh, Member .....

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l, credit of ₹ 677868/- initially disallowed by the Adjudicating Authority, was allowed. The appellant had earlier debited ₹ 677868/- vide PLA E.NO. 10 dated 07.10.99 being pre-deposit in pursuance of inter-stay-order No. 913-915/CE/BPL/99 dated 23.09.99 passed by the Commissioner (Appeals) Bhopal. Since, the appellate order went in favour of the appellant, the appellant was entitled for refund of this amount and a refund claim was duly med within the time limit. However, it was on t .....

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e cited Order-in-Original passed by the Asstt. Commissioner, Central Excise, Jablapur Division. The appellant has contended that the adjustment of the amount of ₹ 2,91,417/- against the arrears of ₹ 1,78,118/- plus interest thereon and penalty of ₹ 1000/- out of the refund amount of ₹ 6,77,868/- was totally illegal inasmuch as the appellant had filed appeal against order in terms of which the demand (resulting in the arears which were so deducted from the refund amount) w .....

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terest and penalty of ₹ 1000/- had been confirmed against the appellant. Thus, these amounts were outstanding to be recovered from the appellant. Section 11 of the Central Excise Act, 1944 states as under :- "In respect of duty and any other sums of any kind payable to the Central Government under any of the provisions of this Act or of the rules made thereunder, the officer empowered by the (Central Board of Excise and Customs constituted under the Central Board of Revenue Act, 1963( .....

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y him specifying the amount due from the person Liable to pay the same and send it to the Collector of the district in which such person resides or conducts his business and the said Collector, on receipt of such certificate, shall proceed to recover from the said person the amount specified therein as if it were an arrear of land revenue" .(Emphasis added) It is clear from the aforesaid Section 11 that any sum payable to the Central Government by an assessee can be deducted from any money .....

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