Section 11 can be invoked only when demand proposed to be adjusted reached finality

RSWM Ltd. Vs Commissioner of Central Goods and Service Tax, Excise and Customs (CESTAT Delhi) Admittedly, the dispute with regard to rebate totalling Rs.59,16,907 was sub judice before the Hon’ble Rajasthan High Court on the date of adjustment vide orders-in-original dated 28.01.2013. The said order is patently illegal and in violation of the instructions of the Board’s Circular No.13/92-CX-6 dated 4.11.1992. I further find that this Tribunal in its precedent judgement in the case of Voltas Ltd. Vs. CCE (Supra) has held that Section 11 can be invoked only when the demand proposed to be adj...