adjudication matter

[jagannath prasad]

Adjudicating officers normally appropriate in their O-in-O any payments including under VCES made before issue of SCN without adjusting the same against confirmed demand. Then, while filing appeal,appropriation is also to be contested or only the demand & penalty? what is diff between appropriation & adjustment?

AI Summary

Understanding Appropriation vs. Adjustment in Central Excise: Know Your Rights Before a Show Cause Notice (SCN). An individual inquired about the difference between appropriation and adjustment in the context of Central Excise adjudication, specifically regarding payments made before the issuance of a Show Cause Notice (SCN). An expert clarified that appropriation involves taking without permission, while adjustment involves consent. Appropriation by adjudicating authorities is legal under the Central Excise Act and occurs after confirming a demand. It is advised to contest appropriation during appeals, as failing to do so could negatively impact the appellant. Another participant thanked the expert for the explanation, noting it enhanced their understanding.