TMI Blog2021 (10) TMI 1373X X X X Extracts X X X X X X X X Extracts X X X X ..... ri Pradeep Gupta, Authorised Representative, 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, which were exported by the appellants. The said claim was filed under Rule 18 of Central Excise Rules, 2002. 3. The Learned Assistant Commissioner, Central Goods and Services Tax Division-I, Kota vide his Order-in-Original dated 24-5-2017 sanctioned the rebate claim for an amount of Rs. 23,59,941/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... loy - 2006 (205) E.L.T. 1115 (Commr. Appl.) (4) Ghatampur Sugar Co. Ltd. v. CCE, Kanpur - 2009 (245) 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. Opposing the appeal, Ld. Departmental Representative supports the impugned order. He further relies on the ruling in the case of Anand Steel Rolling Works Pvt. Ltd. v. Union of India - 2010 (258) E.L.T. 218 (Gujarat), wherein the facts were that the order-in-original was pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r due, which may be in his hands or under his disposal or control, or may be in the hands or disposal or control of such other officer, or may recover the 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 the Central Excise Act, it is evident that the adjustment in the present case has been made bona fide as permissible under the provisions of the Act. 12. Accordingly, I find no merit in this appe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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