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2019 (11) TMI 427

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..... y after affording an opportunity of hearing to the Respondent. Appeal allowed by way of remand. - Excise Appeal No.89620 of 2018 - A/86591/2019 - Dated:- 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: Shri Vinod Bindal, Chartered Accountant ORDER PER: DR.D.M. MISRA This is an appeal filed against Order-in-Appeal No.NA/GST/ A-III/MUM/207/2018-2019, dt.27.08.2018, passed by the Commissioner of GST & C.Ex.(Appeals-III), Mumbai. 2. Briefly stated the facts of the case are that the Respondents had filed a refund claim of ₹ 8,71,70,994/- on 01.05.2018 pursuant to the order of CESTAT No.A/50146-50147/2018 Ex(DB), dt.11.01. .....

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..... 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 that the Adjudicating authority has not provided any opportunity to the Respondent before adjusting the refund amount against non-existent outstanding dues, resulting into gross violation of principles of natural justice. 5. The learned A.R. for the Revenue fairly accepts that the Respondents were not given an opportunity of hearing by the Adjudicating authority before adjusting the amount of refund against the outstanding due .....

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..... 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 arrear of land revenue : Provided that where the person (hereinafter referred to as predecessor) from whom the duty or any other sums of any kind, as specified in this section, is recoverable or due, transfers or otherwise disposes of his business or trade in whole or in part, or effects any change in the ownership thereof, in consequence of which he i .....

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..... ocument 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 Government, he shall be deemed to be a person from whom duty and any other sums of any kind payable to the Central Government under any of the provisions of this Act or the rules made thereunder have become due, in respect of the amount specified in the notice and all the consequences under this Act shall follow. 6. The only issue remains to be considered is whether the outstanding dues are in reality payable by the Respondent or .....

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