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2019 (11) TMI 427

..... 004 - whether the outstanding dues are in reality payable by the Respondent or already paid by the Respondent during the course of various proceedings as claimed by them? HELD THAT:- The Adjudicating authority, while adjusting the refund claim against the outstanding dues ought to have provided an opportunity to the Respondent to make submissions in this regard. Therefore, the issue needs to be re-examined by the Adjudicating authority after affording an opportunity of hearing to the Respondent. Appeal allowed by way of remand. - Excise Appeal No.89620 of 2018 - A/86591/2019 - 3-9-2019 - HON BLE DR. D.M. MISRA, MEMBER (JUDICIAL) AND HON BLE MR. SANJIV SRIVASTAVA, MEMBER (TECHNICAL) For Appellant: Shri Ajay Kumar, ADC (AR) For Respondent: Sh .....

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..... refore, the same should be restored. 4. The learned chartered Accountant for the Respondent has submitted that there are no outstanding dues pending against the Respondent and they have paid all amount/dues during the course of various proceedings. In support, he has placed correspondences with the Department. It is his contention that the Adjudicating authority relied upon certain communication/correspondences as recorded at Para 14 of the Order-in-Original. However, these communications/correspondences were not handed over to the Respondent nor they were provided with an opportunity to rebut the such observations in the letters while adjusting the refund claim against non-existent outstanding dues against the Respondent. He has submitted .....

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..... a proper officer referred to in section 142 of the Customs Act, 1962 (52 of 1962) to deduct the amount so payable from any money owing to the person from whom such sums may be recoverable or due which may be in his hands or under his disposal or control or may be in the hands or under disposal or control of such other officer, 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 .....

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..... y as is sufficient to pay the amount due from such person or the whole of the money when it is equal to or less than that amount; (ii) every person to whom a notice is issued under this subsection shall be bound to comply with such notice, and in particular, where any such notice is issued to a post office, banking company or an insurer, it shall not be necessary to produce any pass book, deposit receipt, policy or any other document for the purpose of any entry, endorsement or the like being made before payment is made, notwithstanding any rule, practice or requirement to the contrary; (iii) in a case where the person to whom a notice under this sub-section has been issued, fails to make the payment in pursuance thereof to the Central Gove .....

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