To appropriate an amount, the same must be demanded as legitimate duty or dues

C.C. Kandla Vs Shree Cement Ltd. (CESTAT Ahmedabad) CESTAT held that only that amount can be appropriated which is actually demanded and confirmed by the authority as legitimate duty or dues. The department in the instant case has come up in appeal against non appropriation of amount paid for the period prior to 12.01.2012 by the adjudicating authority. The adjudicating authority in this matter while confirming the demand within extended period of limitation of 5 years did not demand duty nor appropriate the above stated amount being beyond the period of 5 years of limitation. The department c...