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TMI Blog2018 (4) TMI 1300X X X X Extracts X X X X X X X X Extracts X X X X ..... s Pvt Ltd and claimed rebate of the Central Excise duty paid by Union Batteries Pvt Ltd; that there are no dues to government from the appellant herein. The amount of rebate which is sanctioned to appellant cannot be appropriated by the authorities by invoking the provisions of Section 11, more specifically when the dues are from totally a different entity M/s Union Batteries Pvt Ltd. Amount to be refunded in cash - appeal allowed - decided in favor of appellant. - APPEAL NO: E/88073/2017 - A/85676/2018 - Dated:- 14-3-2018 - Shri M V Ravindran, Member (Judicial) Shri Parag Phanse, Company Secretary for the appellant Shri S Hasija, Superintendent (AR) for the respondent This appeal is directed against Order-in-Appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed Representative reiterates the findings of the lower authorities. 6. On a careful consideration of the submissions made, on the application of provisions of Section 11 as it exists in the statute, needs consideration and I reproduce the same. Section 11. Recovery of sums due to Government. In respect of duty and any other sums of any kind payable to the Central Government under any of the provisions of this Act or of the rules made thereunder including the amount required to be paid to the credit of the Central Government under Section 11D, the officer empowered by the Central Board of Excise and Customs constituted under the Central Boards of Revenue Act, 1963 (54 of 1963) to levy such duty or require the payment of such su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by such officer empowered by the Central Board of Excise and Customs, after obtaining written approval from the Principal Commissioner of Central Excise or Commissioner of Central Excise, for the purposes of recovering such duty or other sums recoverable or due from such predecessor at the time of such transfer or otherwise disposal or change. (2) (i) The Central Excise Officer may, by a notice in writing, require any other person from whom money is due to such person, or may become due to such person, or who holds or may subsequently hold money for or on account of such person, to pay to the credit of the Central Government either forthwith upon the money becoming due or being held, or at or within the time specified in the notice, no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter and purchased batteries from M/s Union Batteries Pvt Ltd and claimed rebate of the Central Excise duty paid by Union Batteries Pvt Ltd; that there are no dues to government from the appellant herein. 8. Both the lower authorities have misconstrued the provisions of Section 11 of the Central Excise Act, 1944, as there is nothing on record to show that the appellant had not paid M/s Union Batteries Pvt Ltd, consideration for the purchase of batteries nor is anything brought on record of any recovery pending from appellant. In my view the amount of rebate which is sanctioned to appellant cannot be appropriated by the authorities by invoking the provisions of Section 11, more specifically when the dues are from totally a different entity ..... X X X X Extracts X X X X X X X X Extracts X X X X
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