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TMI Blog2012 (11) TMI 381X X X X Extracts X X X X X X X X Extracts X X X X ..... of monies due to the assessee towards the amount due to the revenue and further held that once the adjudicating authority holds that the assessee is entitled to refund, in the absence of a specific provisions authorizing the revenue adjusting the said amount towards dues to them, it is improper to make adjustment. Therefore, the appropriation of the amounts when the appellant's stay applicatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation and disposal. 2. The appellant, M/s.Mars International, Goregaon (East), Mumbai, filed two rebate claims, one dated 15/09/2011 for an amount of Rs.2,38,301/- and another 03/10/2011 for an amount of Rs.58,420/- receptively under Rule 18 of the Central Excise Rules, 2002 in respect of goods manufactured and exported by them. These claims were sanctioned by the jurisdictional Deputy Commissio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the case of Shree Cement Ltd., Vs. UOI, 2001 (133) ELT 301 (Rj), Hon ble High Court of Madhya Pradesh in the case of National Steel Industries Ltd., Vs. UOI, 2001 (134) ELT 616 (P), Hon ble High Court of Karnataka in the case of Cascade Systems Vs. CC, Bangalore, 2004 (165) ELT 400 (Kar) wherein it has been uniformly held by the Hon ble High Courts that when the stay application is pending befor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of the amount by the lower authority tantamounts to nullifying the stay order granted by this Tribunal and is not sustainable in law, in view of the decisions relied upon cited supra. 4. The Ld. Dy. Commissioner (AR) appearing for the revenue reiterates the findings of the lower authority. However, she fairly concedes that as per the judicial pronouncements cited by the Counsel for the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of coercive measures to recover dues when appeal is pending before the higher authority is not sustainable in law. Similar view was taken by the Hon ble High Courts of Allahabad, Rajasthan, Madhya Pradesh and Karnataka in the case cited supra. Therefore, the appropriation of the amounts when the appellant s stay application was pending before the Tribunal is not sustainable in law. Accordingly ..... X X X X Extracts X X X X X X X X Extracts X X X X
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