2019 (3) TMI 177

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the Respondent: Mr. P.R. Gupta, D.R. ORDER PER: RACHNA GUPTA Present appeal is preferred against the Order-in-Appeal No.129 dated 19.03.2018. After hearing both the parties, it is observed that the narrow compass of adjudication of present appeal is as to: Whether Department can suo moto adjust the amount of sanctioned refund claim to another demand against the appellant. 2. Order i....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....firmed vide Order-in-Original dated 31.07.2012. (3) That the appeal against said order dated 31.07.2012 is still pending adjudication. 5. These admitted facts make it clear that the demand which has got setoff vide the sanctioned refund claim has not yet attained finality. The only provision available with the Department to recover the sums due to the Government is Section 11 of Central Exci....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 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 Collec....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....of the Order-in-Appeal Commissioner (Appeals) has relied upon Board Circular No. 967 dated 01.01.2013 but as quoted in the said para itself, the Circulars speaks about the recovery to be initiated within 30 days after the filing of appeal, if no stay is granted or after the disposal of stay petition, whichever is earlier. But it is observed that by the time, the impugned order in appeal was passed....