9911796707
TMI Blog2009 (12) TMI 329X X X X Extracts X X X X X X X X Extracts X X X X ..... only, if dues arise out of proceedings under the Central Excise Act, 1944. Accordingly, in view of these findings, set aside the impugned order and allow the appeal. - E/556/2008 - 1492/2009 - Dated:- 3-12-2009 - S/Shri M.V. Ravindran, Member (J) and P. Karthikeyan, Member (T) REPRESENTED BY: Ms. Maithili, Advocate, for the Appellant. Ms. Sudha Koka, SDR, for the Respondent. [Order per: M.V. Ravindran, Member (J)]. - This appeal is directed against the Order-in-Appeal No. 19/2008 (H-I) C.E., dated 29-4-2008. 2. The relevant facts that arise for consideration are that the appellants are the manufactures of Paper and Paper board falling under Chapter heading 48 of the Central Excise Tariff Act, 1985. They filed refund appli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Eighteen lakhs seventeen thousand four hundred and eighty four only) and the balance of Rs. 6,82,516/- (Rupees Six lakhs eighty two thousand five hundred and sixteen only) was refunded to assessee by way of cheque towards final settlement of refund as sought by the appellants. 2.1 Aggrieved by such an order, appellants preferred an appeal before the learned Commissioner (Appeals). Learned Commissioner (Appeals) after considering the submissions made before him by the appellant came to the conclusion that Order-in-Original is correct and does not require any infirmity. Coming to such a conclusion, he dismissed the appeal filed by the appellant. Hence, this appeal. 3. Learned Counsel submits that the issue involved in this case is regar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... four hundred and eighty four only) is arising out of a dispute in the service tax matters covered by the provisions of Finance Act, 1994. On this background, we take up the appeal for disposal. On perusal of the records, we find that the Adjudicating Authority has passed the Order-in-Original dated 8-1-2008 adjusted the amount of interest of Rs. 18,17,484/- (Rupees Eighteen laths seventeen thousand four hundred and eighty four only) under the provisions of Section 11 of Central Excise Act, 1944. We find that the provisions of Section 11 were adopted by the Finance Act till 18-4-2006. From 18-4-2006, Section 87 was inserted by the Finance Act, 2006 which reads as under: "87. Recovery of any amount due to Central Government. - Where any amo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 section is sent, fails to make the payment in pursuance thereof to the Central Government, he shall be deemed to be an assessee in default in respect of the amount specified in the notice and all the consequences of this Chapter shall follow; (c) the Central Excise Officer may, on an authorization by the Commissioner of Central Excise, in accordance with the rules made in this behalf, distrain any movable or immovable property belonging to or under the control of such person, and detain the same until the amount payable is paid; and in case, any part of the said amount payable or of the cost o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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