9911796707
TMI Blog2013 (12) TMI 694X X X X Extracts X X X X X X X X Extracts X X X X ..... - The mandate of law given u/s 11A of Central Excise Act, 1944 nowhere debars Revenue from adjusting refund against dues recoverable by Central Government under any of the provisions of Central Excise Act, 1944 or the rules made thereunder - if demand recoverable from an assessee is not adjusted against refund if any due to an assessee, public interest shall be jeopardized - Thus, there was no arb ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /2012 dated 25-7-2012, was passed to consider refund application of the respondent pending before ld. adjudicating authority. Out of the refund of Rs. 1,28,80,000/- sanctioned in terms of that order, ld. Adjudicating authority appropriated an amount of Rs. 1,08,17,745/- towards central excise duty of Rs. 49,16,667/-, penalty of Rs. 49,16,667/- and interest of Rs. 9,84,411/- which arose by adjudica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce of demand is adjustable against such demand not discharged by an assessee. Revenue in its ground of appeal has pleaded that the respondent in the mean time had surrendered its registration on 15-3-2012. It has also been brought out in the grounds of appeal that there was huge liability recoverable from the respondent and there was serious nature of breach of law by Respondent breaking seal of p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of refund against adjudicated demand. 4. Revenue opposed the contention of the respondent heavily relying on its grounds of appeal. 5. Heard both sides and perused the records. 6. To resolve dispute, we asked the respondent to show legal position as to whether there is any bar against Revenue not to adjust any money refundable to an assessee against any demand persisting on the date of refun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vour of the respondent on misplaced sympathy. 8. Ld. Representative says that there may be appropriation towards duty element but not towards penalty and interest. We have examined Section 11A and that section does not require piecemeal adjustment. Therefore we do not approve plea of respondent. 9. In the result, Revenue s appeal is allowed. (Dictated pronounced in the open Court) - - T ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
