TaxTMI 
TaxTMI 
2017 (12) TMI 275
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....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 rebate has been adjusted have not been upheld by th....
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....val 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 and any other sums of any kind payable to the Central Govern....
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....end 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) from whom the duty or any other sums of any kind, as specif....
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....over 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 amounts confirmed by demands, which have been recovered by adjustm....