LARSEN AND TOUBRO LTD. Vs. UNION OF INDIA

JUDGEMENT

(1.) At the request of the parties, petition itself is taken up for final disposal, at the stage of admission.

(2.) This petition under Article 226 of the Constitution of India challenges the order dated 17th September, 2015 passed by the Assistant Commissioner of Central Excise to the extent it adjust the rebate sanctioned to the petitioner against a pending demand raised on the petitioner.

(3.) By the impugned order dated 17th September, 2015 the Assistant Commissioner of Central Excise has sanctioned rebate claim of Rs. 1.49 crores under Section 11B of the Central Excise Act, 1944 (the Act). However, instead of handing over the same to the petitioner, the Assistant Commissioner has further proceeded to adjust the amount of Rs. 1.49 crores being the sanctioned rebate claim against confirmed demand of Rs. 2.38 crores in exercise of his powers under Section 11 of the Act.