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TMI Blog2003 (6) TMI 62X X X X Extracts X X X X X X X X Extracts X X X X ..... s been filed by M/s. HPCL with reference to the impugned Order-in-Appeal No. 103/01, dated 30-8-2001 passed by the Commissioner of Customs (Appeals), Hyderabad. 2. Assistant Commissioner as per his order sanctioned the refund of Rs. 1,58,56,647/-. However, as noted by the Commissioner (Appeals) in exercise of the power conferred upon him under Section 11 of the Central Excise Act, 1944 read with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mands were pending before the respective appellate authorities and in some cases stay has also been granted. 3. With reference to Sl. No. 1, he said that the appeal was pending before the CEGAT at that time and subsequently the party has succeed since the Tribunal has allowed the appeal in toto. 4. With reference to Sl. No. 2, he said that he could not substantiate the same due to lack of record ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .). Reliance is also placed by him in the case CCE, Jaipur v. Instrumentation Ltd. - 2002 (140) E.L.T. 518. 8. In the case of National Steel Industries Ltd., (supra), the High Court has observed that Section 11 of the Act provides for adjustment/deduction of the amount payable to a person from whom a sum is recoverable or due under the Act. In the instant case although some adjudication has been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inted out by the appellants Counsel, appeal was pending before the Tribunal at that time. As rightly observed by the Madhya Pradesh High Court, Section 11 of the Act provides for adjustment/deduction of the amount payable to a person from whom same is recoverable or due under the Act. In the instant case, though adjudication has been completed, the appellants have challenged the same by way of app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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