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TMI Blog2019 (11) TMI 427X X X X Extracts X X X X X X X X Extracts X X X X ..... ority after affording an opportunity of hearing to the Respondent. Appeal allowed by way of remand. - Excise Appeal No.89620 of 2018 - A/86591/2019 - Dated:- 3-9-2019 - HON BLE DR. D.M. MISRA, MEMBER (JUDICIAL) AND HON BLE MR. SANJIV SRIVASTAVA, MEMBER (TECHNICAL) For Appellant: Shri Ajay Kumar, ADC (AR) For Respondent: Shri Vinod Bindal, Chartered Accountant ORDER PER: DR.D.M. MISRA This is an appeal filed against Order-in-Appeal No.NA/GST/ A-III/MUM/207/2018-2019, dt.27.08.2018, passed by the Commissioner of GST C.Ex.(Appeals-III), Mumbai. 2. Briefly stated the facts of the case are that the Respondents had filed a ref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respondences with the Department. It is his contention that the Adjudicating authority relied upon certain communication/correspondences as recorded at Para 14 of the Order-in-Original. However, these communications/correspondences were not handed over to the Respondent nor they were provided with an opportunity to rebut the such observations in the letters while adjusting the refund claim against non-existent outstanding dues against the Respondent. He has submitted that the Adjudicating authority has not provided any opportunity to the Respondent before adjusting the refund amount against non-existent outstanding dues, resulting into gross violation of principles of natural justice. 5. The learned A.R. for the Revenue fair ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s hands or under his disposal or control or may be in the hands or under disposal or control of such other officer, or may recover the amount] by attachment and sale of excisable goods belonging to such person; and if the amount payable is not so recovered, he may prepare a certificate signed by him specifying the amount due from the person liable to pay the same and send it to the Collector of the district in which such person resides or conducts his business and the said Collector, on receipt of such certificate, shall proceed to recover from the said person the amount specified therein as if it were an arrear of land revenue : Provided that where the person (hereinafter referred to as predecessor) from whom the duty or an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is issued under this subsection shall be bound to comply with such notice, and in particular, where any such notice is issued to a post office, banking company or an insurer, it shall not be necessary to produce any pass book, deposit receipt, policy or any other document for the purpose of any entry, endorsement or the like being made before payment is made, notwithstanding any rule, practice or requirement to the contrary; (iii) in a case where the person to whom a notice under this sub-section has been issued, fails to make the payment in pursuance thereof to the Central Government, he shall be deemed to be a person from whom duty and any other sums of any kind payable to the Central Government under any of the provisions ..... X X X X Extracts X X X X X X X X Extracts X X X X
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