TaxTMI 
TaxTMI 
2006 (12) TMI 40
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....8-2000 passed by the Commissioner (Appeals), Cochin. By these order, an amount of Rs. 3,98,211/- had got confirmed. The appellants pray for refund of the pre-deposit of Rs. 50,000/-. The Original Authority rejected the refund claim on the ground that amounts have been appropriated against the outstanding amounts in terms of Order-in-Original No. 66/98, 114/98 & 115/98 passed by the Deputy Commissioner of Central Excise, Trivandrum. This was upheld by Commissioner (Appeals) and the same had reached finality. 2.The appellants had not challenged the Tribunal's order nor they had filed an application for modification of mistake. Therefore, in terms of Section 11 of Central Excise Act any amount which is due to the Government could be adjusted ....
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.... of the refund claim by the Deputy Commissioner, Central Excise Division, Thiruvananthapuram, they filed an appeal before the Commissioner (Appeals), Thiruvananthapuram and got a favorable order. 09.Based on the appellate Commissioner's Order, the lower authority sanctioned the refund of Rs. 50,000/- deposited as pre-deposit and appropriated the same towards arrears pending realization from the appellant under Section 11 of Central Excise Act, 1944. The present appeal is directed against this appropriation. 10.The important issue that is to be decided is whether the order-in-originals upheld by Order-in-Appeal Nos. 93 & 94/CE dated 17-8-2000 have attained finality when the Tribunal rejected the appeal for want of a saving clause when rule....
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....131]. Confusion resulting from all these consequences gave rise to the practice of inserting saving clause in repealing statutes, and later on to obviate the necessity of inserting a saving clause in each and every repealing statute, a general provision as made in Section 6 of Central General Clauses Act and it applies to all types of repeals. However, this Section is not applicable to Rules, since the Rule made under an Act is not a Central Act or Regulation. Hence, when a rule is repealed by another rule, Section 6 of General Clauses Act will not be of any help. Thus, in the absence of a saving clause in the repealed rule, except the cases where proceedings were commenced, prosecuted, and brought to finality before the repeal, cannot be c....
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....5) of Article 22. Detention orders passed under Section 12A of COFEPOSA were withdrawn after the Emergency when the section itself expired. But such orders were made the foundation for taking action under the Smugglers and Foreign Exchange Manipulators (Forfeiture of Property) Act, 1976 (SAFEMA). In proceedings to challenge the notices under SAFEMA it was contended that the detention orders under Section 12A of COFEPOSA were void being violative of fundamental right under Article 22 and could not be relied upon for SAFEIWA. This contention was negatived on the ground that the detention orders under Section 12A COFEPOSA were 'things done' under that section and could not be treated to be void after expiry of Section 12A because of the saving....
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....nt decisions in this regard the claim of the appellant that the order of the Deputy Commissioner merged the appellate order can be accepted; but it does not make the appropriation, quoting the original order a nullity, in as much as the appellate authority had only confirmed the decision of the lower authority. 17.Further objection raised was about non-adherence of principles of natural justice. Section 11 of Central Excise Act, 1944 empowers competent authority to recover any sums due to Government and he may deduct the amount from any money owing to the person from whom such sums may be recoverable. The action of the lower authority in appropriating the amount due to the Government is proper and tenable as per law. 18.The consultant dur....
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....t. 4.The learned JDR submits that the order passed by the Commissioner (A) No. 1/2003 dated 10-3-2003 was without considering the provisions of Section 11 of the Central Excise Act, which provided for adjustments of the amounts which are with the Government with the dues of the assessee against the Order-in-Original No. 66/98, 114/98 and 115/98 passed by the Dy. Commissioner. The Commissioner (A) had confirmed these amounts in Order-in-Appeal No. 24/2003-CE dated 29-10-2003 and this had not been set aside. Therefore, the dues to the Government were subsisting in terms of the said orders. Hence, in terms of the Section 11 of CE Act, the Central Excise officer can adjust the amounts which are eligible for refund to the assessee against the d....