TMI Blog2015 (6) TMI 1135X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es, 2002 on exportation of the said finished goods. Upon verification of the rebate claim application together the export documents, the original authority has sanctioned the rebate claim, but ordered for adjustment of the rebate claim amount against the arrears/Govt. dues pending realization from the appellant. Appropriation/Adjustment of the rebate amount towards the Government dues was agitated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... esent appeal before this Tribunal. 2. Heard the ld. counsel for both the sides and examined the case records. 3. The short question involved in this appeal for consideration by this Tribunal is, as to 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. 4. I find th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Government. The important thing to be noted is that these amounts decided by the Orders-in-originals were not final. Every Order-in-Original can be appealed. Therefore, at the first stage of confirmation of a demand, no finality has been reached. To put in other words, those demands cannot be called as arrears. There is a possibility that these demands could be set aside by the Commissioner (A) o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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