2016 (9) TMI 126

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....all the appeals are disposed for by a common order. 2. Briefly the facts of the present case are that the appellants are engaged in the manufacture of excisable goods classifiable under Chapter 85 of the Central Excise Tariff Act. The appellant exported excisable goods on payment of duty and filed rebate claim for refund of duty paid on the excisable goods exported by them in terms of Rule 18 of the Central Excise Rules. The Assistant Commissioner,vide order-in-original dated 22.11.2011 sanctioned the rebate claim but the said order appropriated the rebate sanctioned against the custom arrears in terms of Section 142(1) of the Customs Act 1962. The order held that the Assistant Commissioner, Customs has vide four detention notices all date....

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....port of his submission the appellant relied upon the following decisions wherein it was held that Section 11 of the Central Excise Act 1944 is to be invoked only when demands have reached finality and should not be invoked at initial stage.: i. Voltas Ltd Vs CCE [2006 (201)ELT 615(Tri-Bang)] ii. Poonam Trading Company Vs CC Mumbai [2008(229)ELT 627(Tri-Mum)] iii. Stella Rubber Works (Unit II) Vs CCE (Appeals-II) Bangalore [2007(211)ELT 433(Tri-Bang)] affirmed in 2011(267)ELT 495 (Karnataka High Court) The learned counsel further gave details of all the appeals pending before this Tribunal wherein he has challenged various orders-in-appeal passed by the Commissioner (Appeals) where the appellant has got interim stay in certain appeals....