2002 (11) TMI 163

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....nal assessment for the period October, 1980 to September, 1996 under Order-in-Original No. 25/2000, dated 19-4-2000. Under a separate proceedings vide Order No. 49/2000, dated 14-7-2000 provisional assessment for the period October, 1996 to March, 2000 was finalized. While passing the order dated 19-4-2000 the duty demand was to the extent of Rs. 6.84 crores. The Assistant Commissioner appropriated an amount of Rs. 4.40 crores from the ad-hoc cash deposit made by the assessee in the relevant period. For the balance amount of Rs. 2.34 crores, ignoring the cash securities furnished for the above mentioned period, an amount of Rs. 39.5 Lacs was appropriated from the cash securities/deposits made by the assessee for the period from October, 199....

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....tract Act, 1872. 4. It is not the case of the Revenue before us that there was no sufficient cash securities offered by the assessee for the period October, 1980 to September, 1996 to cover the entire demand under order dated 19-4-2000. The order impugned would also show that the appeal of the assessee was not rejected on this ground. The Commissioner (Appeals) took the view that the provisional assessment for the period October, 1980 to March, 2000 was finalized by the Assistant Commissioner in two parts vide orders dated 19-4-2000 and 14-7-2000. Under Section 11 of the Central Excises Act, 1944, the Assessing Authority is empowered to deduct the amount payable under the order from any money owing to the person from whom such sums may be ....