2017 (10) TMI 5

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ri Shravan Bansal, DR for the respondent ORDER Per: V. Padmanabhan The appeal is against the order in appeal no.135/2011 dated 13.06.2011. 2. The appellant is in the manufacturing of chewing tobacco falling under chapter 24 of the Schedule to the Central Excise Tariff Act. The appellant filed the refund claim for Rs. 22,52,419/- regarding the excise duty paid in advance on chewing toba....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e original authority should not have adjusted the refund amount towards pending demand under section 11. She submitted that the demand towards which the refund was adjusted have not reached finality as appeal was pending against the said demand. For the purpose, she relied upon the decision in the case of Voltas ltd. Vs. CCE Hyderabad - 2006 (201) ELT 615 (Tri Bang) and argued that the full amount....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nder Section 11 of the Central Excise Act 1944. Section 11 is reproduced below. "SECTION 11. Recovery of sums due to Government. - In respect of duty and any other sums of any kind payable to the Central Government under any of the provisions of this Act or of the rules made there under (including the amount required to be paid to the credit of the Central Government under Section 11D), t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he said person the amount specified therein as if it were an arrear of land revenue." 9. Section 11 is actually a provision for recovery of sums due to Government. There are some assessee's who do not pay promptly the Government dues. In order to deal with such recalcitrant assessee's, the above provision is made and it enables the proper officer to deduct the amount payable from any money owin....