https://www.taxtmi.com/caselaws?id=119551 The High Court upheld the lower appellate authority's decision to appropriate duty and interest from rebate amounts due from the appellants. The court found the differential duty demand under the Central Excise Act and Rules to be recoverable, dismissing the writ challenging the demand's legality. The court ruled that the original demand, including interest, was recoverable, as the appellants failed to challenge it through the proper appellate authority. The judgment highlights the importance of adhering to proper appellate procedures and the authority's power to appropriate amounts from rebate claims when demands are deemed recoverable. en-us Thu, 30 Mar 2006 00:00:00 +0530 Wed, 11 Jul 2012 17:16:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119551 The High Court upheld the lower appellate authority's decision to appropriate duty and interest from rebate amounts due from the appellants. The court found the differential duty demand under the Central Excise Act and Rules to be recoverable, dismissing the writ challenging the demand's legality. The court ruled that the original demand, including interest, was recoverable, as the appellants failed to challenge it through the proper appellate authority. The judgment highlights the importance of adhering to proper appellate procedures and the authority's power to appropriate amounts from rebate claims when demands are deemed recoverable. Case-Laws Central Excise Thu, 30 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119551