2004 (11) TMI 147

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..... pen to the Department to adjust the amount of refund against demand due from the respondents, M/s. Gahoi Foods Pvt. Ltd. 2. When the matter was called, no one was present for the respondents nor was there any request for adjournment of the matter in spite of notice having been sent to the respondents. As the issue involved is in very narrow compass, we heard Sh. P.M. Rao, learned D.R. and perused .....

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..... n other issues. The Revenue has come up in appeal against the denial of the adjustment of the refund amount against the pending demand of duty. The learned D.R. has relied upon the decision in the case of Pyarelal Rameshwar Prasad v. CCE, Allahabad, 2004 (168) E.L.T. 90 (T). 3. Section 11 of the Central Excise Act contains the provisions for the recovery of sums due to Government. Section 11 empo .....

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