https://www.taxtmi.com/caselaws?id=51921 The Tribunal set aside the Commissioner's decision to adjust a refund against arrears due under Section 11 of the Central Excise Act, 1944. The Tribunal ruled that the Assistant Commissioner lacked jurisdiction to appropriate the amount while appeals were pending and stay orders were in effect. Citing relevant case law, the Tribunal emphasized that amounts under challenge in appeals with pending stay applications cannot be considered recoverable. Therefore, the Tribunal allowed the appeal and provided consequential relief, finding the department's appropriation unjustified in the circumstances. en-us Mon, 16 Jun 2003 00:00:00 +0530 Wed, 29 Sep 2010 12:13:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51921 The Tribunal set aside the Commissioner's decision to adjust a refund against arrears due under Section 11 of the Central Excise Act, 1944. The Tribunal ruled that the Assistant Commissioner lacked jurisdiction to appropriate the amount while appeals were pending and stay orders were in effect. Citing relevant case law, the Tribunal emphasized that amounts under challenge in appeals with pending stay applications cannot be considered recoverable. Therefore, the Tribunal allowed the appeal and provided consequential relief, finding the department's appropriation unjustified in the circumstances. Case-Laws Central Excise Mon, 16 Jun 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51921