2018 (4) TMI 1300

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.... batteries from Union Batteries Pvt Ltd and exported the same. Since the appellant herein had procured/purchased the batteries on which Central Excise duty has been discharged, as a merchant supplier they applied for rebate of the Central Excise duty paid by M/s Union Batteries Pvt. Ltd. The adjudicating authority sanctioned the refund claim filed by the appellant and appropriated the amount towards service tax dues of M/s Union Batteries Pvt Ltd. Aggrieved of such an order an appeal was preferred before the first appellate authority. The first appellate authority has also upheld the order-in-original on a finding that the service tax dues of Union Batteries Pvt Ltd needs to be appropriate d against the rebate sanctioned to the appellant he....

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....on from whom such sums may be recoverable or due which may be in his hands or under his disposal or control or may be in the hands or under disposal or control of such other officer, or may recover the amount] by attachment and sale of excisable goods belonging to such person; and if the amount payable is not so recovered, he may prepare a certificate signed by him specifying 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. Provided that where the person (herei....

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.... (ii) every person to whom a notice is issued under this subsection shall be bound to comply with such notice, and in particular, where any such notice is issued to a post office, banking company or an insurer, it shall not be necessary to produce any pass book, deposit receipt, policy or any other document for the purpose of any entry, endorsement or the like being made before payment is made, notwithstanding any rule, practice or requirement to the contrary;  (iii) in a case where the person to whom a notice under this sub-section has been issued, fails to make the payment in pursuance thereof to the Central Government, he shall be deemed to be a person from whom duty and any other sums of any kind payable to the Cen....