2018 (2) TMI 818

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....ral Excise has preferred this appeal against the order dated 19-10-2015 passed by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) [2016 (343) E.L.T. 285 (Tri. - All.)]. 2. The Tribunal by the said order has inter alia held that the appropriation of certain amount under Section 142(1)(a) of the Customs Act, 1962 is bad in law. 3. The appeal was admitted on the following ....

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....ndent-assessee. 6. In this regard, Section 142(1)(a) of the Customs Act, 1962 is relevant. It reads as under : - "142. Recovery of sums due to Government. - (1) Where any sum payable by any person under this Act including the amount required to be paid to the credit of the Central Government under Section 28B is not paid, - (a)     the proper officer may deduc....