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Ultra Tech Cement Ltd. Versus Commissioner of Central Excise, Nagpur

2017 (12) TMI 275 - CESTAT MUMBAI

Rebate - Section 11 of the Central Excise Act, 1944 - Held that: - certain amount of confirmed dues recoverable by revenue have been adjusted while sanctioning rebate claims under Section 11 of the Central Excise Act, 1944 - the status of demand at the time of adjustment of demand against refund needs to be the key criteria for deciding if the said adjustment was done rightly or wrongly. It is a recovery under Secation11of the Central Excise Act, 1944, just like any other recovery against a conf .....

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ment of certain demands, confirmed by the original adjudicating authority and first appellate authority, against certain refund claims sanctioned to them. 2. Ld. Counsel for the appellant argued that the demand against which the rebate has been adjusted have not been upheld by the Tribunal. She pointed out that out of two orders-in-original, against which demands were adjusted, one has been set aside and the other has been remanded. In support of their claim, she produced the following two order .....

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lso relied on the impugned order. 4. I have gone through the rival submissions. The facts are that certain amount of confirmed dues recoverable by revenue have been adjusted while sanctioning rebate claims under Section 11 of the Central Excise Act, 1944. The said Section11 reads as follows: Section 11 in the Central Excise Act, 1944 11. Recovery of sums due to Government.-In respect of duty and any other sums of any kind payable to the Central Government under any of the provisions of this Act .....

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, or may recover the amount by attachment and sale of excisable goods belonging to such person; and if the amount payable is not so recovered he may prepare a certificate signed by 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 arr .....

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plements and articles in the custody or possession of the person so succeeding may also be attached and sold by such officer empowered by the Central Board of Excise and Customs, after obtaining written approval from the Commissioner of Central Excise, for the purposes of recovering such duty or other sums recoverable or due from such predecessor at the time of such transfer or otherwise disposal or change.] The Section clearly permits revenue to recover such amounts by deducting such amounts fr .....

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