Central Excise Officer empowered to adjust only unpaid adjudicated dues

KEC International Limited Vs Commissioner (CESTAT Delhi) From a plain reading of the provisions of Section 11(1) of Central Excise Act, I find that the Central Excise Officer is empowered to adjust only the unpaid adjudicated dues. As Section 11(1) also empowers the Central Excise Officer to recover the dues, even by way of attachment and sale of excisable goods, and if the same are not recovered, is also empower to prepare a certificate duly signed by him specifying the amount due from the person liable to pay, and send it to the Collector who on receipt of such certificate, shall proceed to ...