9911796707
TMI Blog2018 (6) TMI 776X X X X Extracts X X X X X X X X Extracts X X X X ..... both the sides, I find that the dispute in the present appeal relates to adjustment of the sanctioned refund claim against outstanding demands. 2. Elaborating on the facts, it is seen that in the year 2006-07 demands were raised against the assessee which was confirmed by the lower authorities to the extent of Rs. 67 lakhs approximately. When the matter reached the Tribunal, the appellant was dir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ho upheld the same and hence the present appeal. 4. After hearing both sides, I find that another demand of around Rs. 1.90 crore was confirmed by the Commissioner of Customs, Indore vide his order-in-original dated 19.03.2010, against which the present sanctioned refund stand adjusted. Ld. Advocate appearing for the appellant fairly agrees that on an appeal against the said order of the Commissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... R for the Revenue draws my attention on para 8 of the Commissioner (Appeals) order. It is his contention that when the appellant has lost the demand case till the Tribunal and has merely filed an appeal before the Hon'ble High Court, without any stay, the assessee is under a legal obligation to pay the Revenue the said confirmed demand alongwith confirmed penalties. In such a scenario, the request ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an appeal has been filed by the appellant before the High Court is no ground to argue against the said adjustment of government dues, unless a stay has been obtained. It may also be stated that factory is closed since last several years and huge amount of customs dues are outstanding. Therefore, there is no infirmity in adjustment made by the adjudicating authority and such adjustment has been ma ..... X X X X Extracts X X X X X X X X Extracts X X X X
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