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TMI Blog2018 (7) TMI 402X X X X Extracts X X X X X X X X Extracts X X X X ..... of the specific provisions authorizing the Revenue adjusting the said amount towards due to them, it is improper for them to make such adjustment. In the present case, the Adjudicating Authority adjusted the duty by invoking Section 11 of the Act, 1944. Apparently, there is no confirmed demand against the appellant and therefore the action of the lower authorities cannot be sustained in the eye of law. Appeal allowed - decided in favor of appellant. - Ex. Appeal No.75596/15 - FO/78773/2017 - Dated:- 20-12-2017 - SHRI P. CHOUDHARY, JUDICIAL MEMBER Shri T.R. Rastogi, Adv. for the Appellant (s) Shri S. Mukhopadhyay, Supdt. (A.R.) for the Revenue ORDER Per Shri P.K. Choudhary This appeal has been filed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 'ble Karnataka High Court in the case of Commissioner of Central Excise, Bangalore -III Vs. Stella Rubber Works (Units)-II- 2012 (275) ELT 404 (Karnataka) observed that once the Adjudicating Authority has held that the assessee is entitled to refund of the amount which was paid to the department, in absence of the specific provisions authorizing the Revenue adjusting the said amount towards due to them, it is improper for them to make such adjustment. The relevant portion for the said decision is reproduced below: 4. The learned counsel appearing for the revenue contended that by virtue of Section 11 of the Central Excise Act, 1944, the revenue was empowered to adjust the amounts due to the revenue by way of interest out of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rising 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 cannot levy any duty on the assessee and without authority of the law they also cannot adjust the amounts which are ultimately due to the assessee when the amounts are due by the assessee to the Department After making refund of the amount which is due it is open to the revenue to proceed against the assessee to recover the amounts under the provisions of the Act. Therefore, the Tribunal committed no illegality in setting aside the said adjustment. We do not see any infirmity in the said order passed by the Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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