2018 (7) TMI 402

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he Revenue ORDER Per Shri P.K. Choudhary This appeal has been filed by the Appellant against the impugned Order-in-Appeal No.63/GHY/CE(A)/GHY/15 dated 28.04.15 passed by Commr. of Central Excise (Appeals), Cus. & S.Tax, Guwahati. 2. Briefly stated the facts of the case are that the appellant is a manufacturer of Pan Masala not containing Tobacco and paying duty under Section 3A of the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....I find that there is no dispute that the appellant is entitled to claim of abatement of Rs. 37,33,333/-. The Commissioner (Appeals) observed that the withdrawal of amount of Rs. 19,60,400/- is justified as benefit in respect of the dispute related to the amount of investment as evident from the appellant's letter dated 05.07.2013. 4. I also find that the Hon'ble Karnataka High Court in the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....itted a serious error in interfering with the said order of adjustment and therefore he submits that the impugned order requires to be interfered with. Section 11 of the Act would deal with the recovery of sums due to the Government reads as under :- ................................... ........ A perusal of the aforesaid provision makes it very clear that if any duty or other sums due to ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... based on any statutory provision. When once the adjudicating the authority has held that the assessee is entitled to refund of the amounts which he had paid to the Department, in the absence of a specific provision authorising the revenue adjusting the said amount towards due to them, it is improper for them to make such adjustment. In this view of the matter, there is no question of invoking equ....