TaxTMI 
TaxTMI 
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?
adjudication matter
23 May 2016 
2 Replies 
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Appropriation of pre notice deposits reallocates payments against confirmed excise liabilities and should be contested on appeal.
Appropriation of pre SCN deposits is lawfully effected by the adjudicating authority after confirmation of demand, allocating earlier payments against duty, interest or penalty without depositor consent; if an appellate authority sets aside the confirming order, such appropriation becomes void, and appellants should expressly contest appropriation on appeal to avoid prejudice. (AI Summary)
Appropriation of pre SCN deposits is lawfully effected by the adjudicating authority after confirmation of demand, allocating earlier payments against duty, interest or penalty without depositor consent; if an appellate authority sets aside the confirming order, such appropriation becomes void, and appellants should expressly contest appropriation on appeal to avoid prejudice. (AI Summary)