9911796707
TMI Blog2022 (6) TMI 301X X X X Extracts X X X X X X X X Extracts X X X X ..... entral Excise Act grants power to the Central Excise officers, being in the nature of special power of recovery, which in the nature of garnishee proceedings . The Adjudicating Authority is empowered to not only adjust arrears of tax recoverable from the assessee from any money/refund which is in the hands of the authority payable to the assessee, further empowers to issue certificate for adjustm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant. - Excise Appeal No. 50553 of 2022 - FINAL ORDER NO. 50484 / 2022 - Dated:- 1-6-2022 - MR. ANIL CHOUDHARY, MEMBER (JUDICIAL) Shri Manoj Chaudhan, Chartered Accountant for the Appellant Ms. Tamanna Alam, Authorised Representative for the Respondent ORDER The issue involved in this appeal is whether from the refundable amount, adjustment have been rightly made for the amou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of Rs. 2,76,72,703/- is concerned, the appellant had not disputed that amount and which has already been paid/debited and was appropriated, and on this amount there is no dispute of any interest. 3. Thereafter, the appellant filed refund claim for the balance amount of Rs. 1,11,49,884/- or (5,52,79,359-4,41,29,475). This refund claim was adjudicated vide Order-in-Original dated 31/12/2020 and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal alongwith the necessary pre-deposit required under Section 35F had been brought to the knowledge of the Adjudicating Authority in response to show cause notice which was issued. Accordingly, the learned Counsel states that there is miscarriage of justice by adjusting sub judice amount of interest and penalty. Accordingly, he prays for allowing the appeal with consequential benefit. 6. Le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /penalty which is sub judice. Admittedly, in the facts of the present case, the amount of interest and penalty are sub judice before this Tribunal and this fact was admittedly in the knowledge of the court below. Accordingly, I hold that the adjustment made from the amount refundable to the appellant is bad and the same is set aside. The Adjudicating Authority directed to grant the refund of balan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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