2007 (7) TMI 455

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..... tory at F-8 MIDC Industrial Area, Hingna Road, Nagpur was put under Cost Audit as per the provisions of Section 14AA by the Commissioner. The cost auditor submitted a detailed bill to the appellant as per the provisions of Section 14AA. The appellant unit at F-8 MIDC Industrial Area, Hingna Road, Nagpur disputed the amount of the bill, which was raised by the cost auditor and also represented to Chief Commissioner to direct the Commissioner to refix the cost audit fees at a reasonable level. The current appellant filed a refund application in respect of some of the amounts due to them from the Government. The ld. Assistant Commissioner while sanctioning the refund claim of the current appellant, adjusted an amount of Rs. 96,000/- i.e. bill .....

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..... s that the decision of the Tribunal in the case of Commissioner of Central Excise, Jaipur-I v. Modern Suitings [2003 (155) E.L.T. 286 (Tri.-Del.)] will apply in the case and also the decision of the Hon ble Supreme Court in the case of Rollatainers Limited v. Commissioner of Central Excise, Delhi-III as reported at [2004 (170) E.L.T. 257 (S.C.)]. 4. The ld. SDR submits that both the units i.e. Centri Cast Division, and Engineering Casting Division are both of the same company i.e. M/s. Jayaswals Neco Ltd. It is his submission that the amount of the cost audit fee is Government due and has been correctly appropriated against the refund payable to the current appellant. It is his submission that the provisions of Section 11 of the Central E .....

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..... able 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 due from the person liable to pay the same and sent 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, transfer or otherwise disposes of his business or trade in whole or in part, or effects any change in the owne .....

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