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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 ..... ntral Government under any provision of this Act or the Rules made thereunder, the officer empowered by the Board to levy such duty or require the payment of such sum, may deduct the amount so payable from any money belong to the person from whom such sums may be recoverable. Thus for invoking Section 11, there must be some amount which 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. - Even if the interest amount of ₹ 8,08,190/- was recoverable from the appellant, the appellant should at least ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and as such issued the rebate cheque of ₹ 25,98,125/- to the appellant. Against this order of the Assistant Commissioner, the appellant filed an appeal before the Commissioner (Appeals) and the Commissioner (Appeals) vide order-in-appeal dated 31-12-2012 dismiss the same against which this appeal has been filed. 2. Heard both the sides. 3. Shri Alok Arora, Advocate, the learned Counsel for the appellant, pleaded that the appellant on account of retrospective price variation in respect of supplies of finished product made by them had paid Central Excise Duty on the differential amount received on account of the price variation, that according to the Department in respect of payment of duty on the differential amount received on a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... show cause notice is required to be issued and there is no limitation period for its recovery, that interest under Section 11AB on the duty paid on the differential amount received on account of price variation is payable in terms of judgment of Apex Court in the case of CCE, Pune v. SKF India Ltd. reported in 2009 (239) E.L.T. 385 (S.C.), that when interest had not been paid by the appellant and no show cause notice in this regard was required to be issued, the adjustment of the interest from the rebate payable to the appellant has been correctly made and as such there is no infirmity in the impugned order. 5. I have considered the submissions from both the sides and perused the records. 6. The Department while sanctioning rebate cl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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