2017 (12) TMI 275

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....lant Shri. M.R. Melvin, Supdt. (AR) for respondent ORDER Per: Raju 1. The appellant M/s.Ultra Tech Cement Ltd. have filed this appeal against the adjustment of certain demands, confirmed by the original adjudicating authority and first appellate authority, against certain refund claims sanctioned to them. 2. Ld. Counsel for the appellant argued that the demand against which the reba....

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....d on the impugned order. 4. I have gone through the rival submissions. The facts are that certain amount of confirmed dues recoverable by revenue have been adjusted while sanctioning rebate claims under Section 11 of the Central Excise Act, 1944. The said Section11 reads as follows:  Section 11 in the Central Excise Act, 1944 11. Recovery of sums due to Government.-In respect of duty....

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....g the amount due from the person liable to pay the same and send it to the Collector of the district in which such person resides or conducts his business and the said Collector, on receipt of such certificate, shall proceed to recover from the said person the amount specified therein as if it were an arrear of land revenue]: 3[Provided that where the person (hereinafter referred to as predecessor....

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....posal or change.] The Section clearly permits revenue to recover such amounts by deducting such amounts from the monies payable to appellant. The demands which were adjusted against rebate claim have been set aside by the Tribunal by the orders by the Ld. Counsel. The same fact has been confirmed by the learned AR also. Now the question arises if the impugned order can be sustained when the amo....