2018 (7) TMI 402

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..... Choudhary This appeal has been filed by the Appellant against the impugned Order-in-Appeal No.63/GHY/CE(A)/GHY/15 dated 28.04.15 passed by Commr. of Central Excise (Appeals), Cus. & S.Tax, Guwahati. 2. Briefly stated the facts of the case are that the appellant is a manufacturer of Pan Masala not containing Tobacco and paying duty under Section 3A of the Central Excise Act, 1944 read with Pan Ma .....

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..... llant is entitled to claim of abatement of Rs. 37,33,333/-. The Commissioner (Appeals) observed that the withdrawal of amount of Rs. 19,60,400/- is justified as benefit in respect of the dispute related to the amount of investment as evident from the appellant's letter dated 05.07.2013. 4. I also find that the Hon'ble Karnataka High Court in the case of Commissioner of Central Excise, Bangalo .....

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..... d order of adjustment and therefore he submits that the impugned order requires to be interfered with. Section 11 of the Act would deal with the recovery of sums due to the Government reads as under :- ................................... ........ A perusal of the aforesaid provision makes it very clear that if any duty or other sums due to the Central Government under the Act and recovery of c .....

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..... icating the authority has held that the assessee is entitled to refund of the amounts which he had paid to the Department, in the absence of a specific provision authorising the revenue adjusting the said amount towards due to them, it is improper for them to make such adjustment. In this view of the matter, there is no question of invoking equitable considerations. As without authority they canno .....

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..... he lower authorities cannot be sustained in the eye of law. The Learned Counsel also referred to the decision of the Tribunal in their own case M/s. Dharampal Satyapal Limited Vs. Commissioner of Central Excise, Noida, [2017 (10) TMI 76 (CESTAT-Allahabad)]. 6. In view of the above discussion, the appeal filed by the appellant is allowed. (Operative part of the Order was pronounced in Court)
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