2018 (2) TMI 818

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....t. ORDER The Commissioner of Central 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.&ems....

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....rther notice is required to be given to the respondent-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, - (....