9911796707
TMI Blog2015 (6) TMI 1135X X X X Extracts X X X X X X X X Extracts X X X X ..... Central Excise Act, 1944 - whether, the rebate amount can be adjusted/appropriated for the Central Excise duty liability, which is under contest and the issue is sub judice before the Appellate Authority? - Held that: - the case in hand is squarely covered by the decision of the Bangalore Bench of this Tribunal in the case of Voltas Ltd. v. Commissioner of Central Excise, Hyderabad-II [2006 (5) TM ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cations under Rule 18 of the Central Excise Rules, 2002 on exportation of the said finished goods. Upon verification of the rebate claim application together the export documents, the original authority has sanctioned the rebate claim, but ordered for adjustment of the rebate claim amount against the arrears/Govt. dues pending realization from the appellant. Appropriation/Adjustment of the rebate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said order, the appellant has preferred the present appeal before this Tribunal. 2. Heard the ld. counsel for both the sides and examined the case records. 3. The short question involved in this appeal for consideration by this Tribunal is, as to whether, the rebate amount can be adjusted/appropriated for the Central Excise duty liability, which is under contest and the issue is sub j ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s by virtue of certain Orders-in-Original owed money to the Government. The important thing to be noted is that these amounts decided by the Orders-in-originals were not final. Every Order-in-Original can be appealed. Therefore, at the first stage of confirmation of a demand, no finality has been reached. To put in other words, those demands cannot be called as arrears. There is a possibility that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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