https://www.taxtmi.com/caselaws?id=363094 Section 11 of the Central Excise Act, 1944 does not permit the Revenue to appropriate an assessee's payable abatement amount against a disputed liability when no demand has been confirmed. The assessee was entitled to abatement under Rule 10 of the Pan Masala Packing Machine (Capacity Determination and Collection of Duty) Rules, 2008, and the department could not justify adjustment in the absence of express statutory authority for such set-off. The adjustment was therefore impermissible, the lower authorities' action could not be sustained, and the impugned adjustment order was set aside in favour of the assessee. en-us Wed, 20 Dec 2017 00:00:00 +0530 Mon, 09 Jul 2018 13:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363094 Section 11 of the Central Excise Act, 1944 does not permit the Revenue to appropriate an assessee's payable abatement amount against a disputed liability when no demand has been confirmed. The assessee was entitled to abatement under Rule 10 of the Pan Masala Packing Machine (Capacity Determination and Collection of Duty) Rules, 2008, and the department could not justify adjustment in the absence of express statutory authority for such set-off. The adjustment was therefore impermissible, the lower authorities' action could not be sustained, and the impugned adjustment order was set aside in favour of the assessee. Case-Laws Central Excise Wed, 20 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363094