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TMI Blog2010 (8) TMI 390X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the appeal against such confirmed demand has expired - appeal filed by the assessee against the relevant order of demand was dismissed by the Tribunal and no further appeal is pending - original authority was in accordance with law and that the Commissioner (Appeals) wrongly vacated the order - adjustment allowed - order set aside and the order of the original authority restored – Appeal allowe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner (Appeals)Gunturvide order-in-appeal No. 57/2007 (G) C.E. dated12-9-2007. The original authority, after hearing the respondent appropriated the refund sanctioned to the respondents towards part of the arrears as per Order-in-Appeal No. 57/2007 (G) C.E. dated12-9-2007. The Commissioner (Appeals), vide the impugned order-in-appeal No. 53/2008(G)C.E. dated 31-7-2009, annulled the appropr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ordance with Section 11 of the Central Excise Act, 1944. The Commissioner (Appeals) had relied on decisions relating to appropriation of amounts pre-deposited towards liability of an assessee which had yet to reach finality. The Commissioner had placed wrong reliance on these authorities. 3. The respondents are not represented. A letter dated14-7-2010has been submitted to be considered in decidi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said Section 11 reads as follows : In respect of duty and any other sums of any kind payable to the Central Government under any of the provisions of this Act or of the rules made thereunder [including the amount required to be paid to the credit of the Central Government under Section 11D], the officer empowered by the [Central Board of Excise and Customs constituted under the Central Boards ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mand only when time limit for filing the appeal against such confirmed demand has expired. In the instant case, the appeal filed by the respondent against the relevant order of demand (No. 57/2007 (G) C.E.) was dismissed by the Tribunal and no further appeal is pending. In the circumstances, I find that order of the original authority was in accordance with law and that the Commissioner (Appeals) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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