9911796707
TMI Blog2016 (6) TMI 441X X X X Extracts X X X X X X X X Extracts X X X X ..... hese appeals an identical issue is involved, all the appeals are disposed for by a common order. 2. Briefly the facts of the present case are that the appellants are engaged in the manufacture of excisable goods classifiable under Chapter 85 of the Central Excise Tariff Act. The appellant exported excisable goods on payment of duty and filed rebate claim for refund of duty paid on the excisable goods exported by them in terms of Rule 18 of the Central Excise Rules. The Assistant Commissioner,vide order-in-original dated 22.11.2011 sanctioned the rebate claim but the said order appropriated the rebate sanctioned against the custom arrears in terms of Section 142(1) of the Customs Act 1962. The order held that the Assistant Commissioner, Cus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nst them is not permitted. In support of his submission the appellant relied upon the following decisions wherein it was held that Section 11 of the Central Excise Act 1944 is to be invoked only when demands have reached finality and should not be invoked at initial stage.: i. Voltas Ltd Vs CCE [2006 (201)ELT 615(Tri-Bang)] ii. Poonam Trading Company Vs CC Mumbai [2008(229)ELT 627(Tri-Mum)] iii. Stella Rubber Works (Unit II) Vs CCE (Appeals-II) Bangalore [2007(211)ELT 433(Tri-Bang)] affirmed in 2011(267)ELT 495 (Karnataka High Court) The learned counsel further gave details of all the appeals pending before this Tribunal wherein he has challenged various orders-in-appeal passed by the Commissioner (Appeals) where the appellant has go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. We have heard both sides and perused the records. According to us only one issue to be examined in these cases is whether appropriation of rebate sanctioned in cash against the custom duty arrears is in order. As per the Revenue, the appropriation is permitted in accordance with law whereas as per the appellants the appropriation of rebate of refund cannot be done against the customs duty arrears by invoking Section 142 of the Customs Act. Further on perusal we find that all the orders against which appropriation is made have been challenged by the appellant before this Tribunal and the stay has been granted by this Tribunal and they are pending for final disposal and the demand has not attained finality. Further it is a settled position ..... X X X X Extracts X X X X X X X X Extracts X X X X
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