2001 (11) TMI 791 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi upheld the order for adjusting a refund of Rs. 15,719 against a confirmed demand of Rs. 16,500. The Tribunal stated that the adjustment was valid under Section 11 of the Central Excise Act, 1944, and dismissed the appeal. The judgment cited relevant legal provisions and rejected the appellant's reliance on previous court decisions.