Case Law Details
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 adjusted have reached finality. Similar view was taken by another Division Bench in Nirmal Products Vs. CCE (supra).
I further find that as the dispute relating to rebate for the amount of Rs.59,16,907/- has been subjudice before one appellate forum or the other and passing of the adjudication orders and appellate orders pursuant to protective show cause notices 12.01.2010 is ab-initio void in the eyes of law. Such adjudication and appellate orders are declared to be nonest under law.
FULL TEXT OF THE CESTAT DELHI ORDER
These Appeals have been filed against common Order-in-Appeal. The issue involved is whether the adjudicating authority can adjust refund/rebate claim sanctioned, against Government dues.
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