2007 (1) TMI 174

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..... decision of the Tribunal - Section 11 of the Act empowers the officer in this regard to deduct any amount payable to the assessee from any money owing to the person from whom such sum may be recovered – adjustment is justified - E/3980/2005 - A/193/2007-WZB/Ah’bad - Dated:- 18-1-2007 - Shri S.S. Kang, Vice-President Shri Hardik Modh, Advocate, for the Appellant. Shri Samir Chitkar SDR, .....

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..... submitted that as per the provisions of Section 11, any sum of any amount payable to Central Government under any provisions of this Act or of the Rules, can be deducted from the amount so payable to the assessee. The Revenue relied upon the decision of Division Bench in the case of Bajaj Auto Ltd. v. CCE, Aurangabad reported in 2003 (158) E.L.T. 217 whereby the Tribunal upheld such adjustment .....

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