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1 - 7 of 7 (0.37 seconds)M/S. Indian Aluminium Co. Ltd. vs Cce, Belgaum on 14 November, 2000
2. The learned Counsel submits that an appropriation of amount due to the assessee against pending demands can be done, only if the pending demands have been confirmed by an order under Section 35 of the Act. He submits that the Tribunal and higher authorities have been clearly holding that appropriation of amounts in terms of Section 35F deposits, is also not justified as held in the case of Indian Aluminium Co. Ltd. v. CCE, Cochin 2006 (196) E.L.T. 253 (Tri.-Bang.).
Commissioner Of Central Excise, ... vs Richardson & Crudas (1972) Ltd., ... on 25 September, 2001
The Central Excise Act, 1944
M/S. Elgitread (India) Ltd. Palakkad vs The Commissioner Of Central Excise, ... on 28 May, 2001
Madura Coats Pvt. Ltd. vs Cce on 3 June, 2005
M/S. Jay Kay Synthetics vs Cce, Chandigarh on 21 March, 2001
In the case of Jay Kay Synthetics v. CCE, Chandigarh , the Tribunal held that amounts cannot be adjusted towards dues refundable to assessee, when such demands have not been adjudicated by issue of show cause notice. Similar views were expressed in the following cases:
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