https://www.taxtmi.com/caselaws?id=271622 Special recovery powers used to adjust a cash rebate against alleged dues required prior notice to the assessee, because garnishee-like recovery affects money otherwise payable and must follow fair procedure; the adjustment made without notice was invalid. The recovery machinery under section 142 of the Customs Act, 1962, as applied to central excise matters, was treated as extending to movable property, so cash rebate could in principle be adjusted against recoverable dues. A demand for interest that was still sub judice and had not attained finality could not be recovered through that special adjustment mechanism; the adjustment was therefore set aside and the appropriated amount ordered to be restored with consequential relief. en-us Mon, 19 Oct 2015 00:00:00 +0530 Wed, 08 Feb 2017 10:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271622 Special recovery powers used to adjust a cash rebate against alleged dues required prior notice to the assessee, because garnishee-like recovery affects money otherwise payable and must follow fair procedure; the adjustment made without notice was invalid. The recovery machinery under section 142 of the Customs Act, 1962, as applied to central excise matters, was treated as extending to movable property, so cash rebate could in principle be adjusted against recoverable dues. A demand for interest that was still sub judice and had not attained finality could not be recovered through that special adjustment mechanism; the adjustment was therefore set aside and the appropriated amount ordered to be restored with consequential relief. Case-Laws Central Excise Mon, 19 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271622