9911796707
TMI Blog2017 (1) TMI 1226X X X X Extracts X X X X X X X X Extracts X X X X ..... e present appeal is directed against the impugned order dated 18.1.2016 passed by the Commissioner (A) whereby the Commissioner (A) has rejected the appeal of the appellant and upheld the Order-in-Original. 2. Briefly the facts of the case are that the appellants are manufacturers of telecommunication equipment which are supplied to BSNL/Department of Telecommunication (DoT) against specific orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Details Amount in Actuals 1. Provisional value at the time of clearance Rs.28,84,53,757/- 2. Final Value declared under Section 4 without including the value of the software Rs.38,38,17,694/- 3. Value of software (not includible) Rs.13,64,15,618/- 4. Total assessable value under Section 4 Rs.38,38,17,694/- 5. Duty payable @ 16% Adv. Rs.6,14,10,831/- 6. Duty paid on the provision ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that credit notes includes the duty component. In the de novo proceedings vide Order-in-Original dated 1.10.2012, the Assistant Commissioner of Central Excise, Palakkad sanctioned the refund of Rs. 7,914/- to the appellant but appropriated the same against the arrears of revenue payable by the appellant against certain orders passed by Assistant Commissioner of Central Excise, Palakkad which have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... finality. He further submitted that in view of pendency of the appeal before the Tribunal, it was not correct on the part of the Department to have initiated coercive action against the appellant by recovering the amount towards interest in a matter which is subjudice before the Tribunal and which has not attained finality. He further submitted that it is a settled law that Department cannot adju ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h the decisions cited supra, I am of the considered view that the impugned order is not sustainable in law as held in the decisions cited supra that the department cannot take coercive action when the appeal is pending before the higher judicial forum and refund cannot be adjusted against arrears of revenue when the matter in dispute has not attained finality. In view of this, I allow the appeal b ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
