Central Excise: Adjustment cannot be exercised for demand of tax/interest/penalty which is sub-judice

Total Energies Marketing India Pvt Ltd Vs Commissioner, Central Excise (CESTAT Delhi) Section 11 of the Central Excise Act grants power to the Central Excise officers, being in the nature of special power of recovery, which in the nature of ‘garnishee proceedings’. The Adjudicating Authority is empowered to not only adjust arrears of tax recoverable from the assessee from any money/refund which is in the hands of the authority payable to the assessee, further empowers to issue certificate for adjustment to another Central Excise Officer who may have any money payable to the assessee, and a...