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TMI Blog2015 (10) TMI 40X X X X Extracts X X X X X X X X Extracts X X X X ..... aim of Rs. 34,06,315/-. However, the order sanctioning the rebate also mentions that the assessee had issued price variation bills from time to time, that while in respect of such price variation amounts they had paid the Central Excise Duty of Rs. 77,35,932/-, they had not paid the interest under Section 11AB of Rs. 8,08,190/- for the period from April 2010 to June 2010 on the duty, as intimated by the Range Officer vide letter dated 6-7-2011 and that the Range Officer has recommended the recovery of this amount from the rebate claim. On this basis the Assistant Commissioner while sanctioning the rebate claim of Rs. 34,06,315/- ordered the deduction of the interest amount of Rs. 8,08,190/- from the above amount and as such issued the rebat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rding there being some confirmed dues against the appellant in absence of which the such adjustment cannot be made. 4. Mrs. Suchitra Sharma, the learned Jt. CDR, defended the impugned order by reiterating the findings of the Commissioner (Appeals) and pleaded that in case of retrospective price variation, when some differential amount is received on which the appellant is liable to pay the duty and the appellant pays the duty on his own ascertainment under Section 11A (2B) of the Central Excise Act, as per the provisions of this section, the appellant in addition to duty, is also liable to pay interest on the duty, that interest liability on the duty which is self assessed or self ascertained is automatic and no show cause notice is r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hich is recoverable from an assessee and if this amount is not being paid, the same can be adjusted from any amount payable to the assessee. But it goes without saying that if according to the Department, any amount is recoverable from the assessee, the assessee has to be intimated about the same. The department on its own without hearing the assessee or intimating the assessee cannot determine that certain amount is recoverable from him and adjust the same from any refund or export rebate payable to the assessee. In this case even if the interest amount of Rs. 8,08,190/- was recoverable from the appellant, the appellant should at least have been intimated about the same, but from the records it appears there was no such intimation to the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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