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TMI Blog2021 (10) TMI 1373X X X X Extracts X X X X X X X X Extracts X X X X ..... for the Respondent. ORDER M/s. Mangalam Cement Ltd., P.O. Aditya Nagar, Morak, Distt.-Kota (hereinafter called the 'appellants') are engaged in the manufacture of OP/PP Cement falling under Chapter Heading No. 2523 of the First Schedule of the Central Excise Tariff Act, 1985. 2. The appellants had filed a rebate claim for an amount of Rs. 23,59,941/-, in respect of duty paid on the goods, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this appeal before the Tribunal. 6. Ld. Counsel for the appellant urges that vide Order-in-Original dated 7-4-2006, a demand of Rs. 10,40,618/- was confirmed for disallowance of Cenvat credit on cement and TOR Steel Bars. The appellant had preferred appeal before this Tribunal, which was rejected vide a Final Order No. 50309/2017-CU(SM), dated 12-1-2017. Thereafter, the appellant filed rect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... E.L.T. 594 (T. - Delhi) (5) Gujarat State Fertilizer Co. Ltd. v. Union of India - 2013 (290) E.L.T. 161 (Guj.). 8. It was further urged that as the issue of Cenvat credit vide Order-in-Original dated 7-4-2006 is still pending before the Hon'ble Rajasthan High Court, the adjustment made in the present proceedings of rebate, is liable to be set aside. 9. Opposin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tation. The High Court also held that recovery so made is in consonance with the Central Excise Act. Reliance was also placed on the following rulings :- (1) Kohinoor Elastics Pvt. Ltd. -2006 (198) E.L.T. 431 (Tri. - Delhi) (2) Diamond Cement - 2009 (238) E.L.T. 777 (Tri. - Delhi) (3) TISCO Ltd. - 1990 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amount by adjustment or 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 recoverable from such person and send to the Collector of the district, in which such person resides or conducts his business for recovery as arrears of land revenue." 11. From the provisions of Section 11 of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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