Law: Federal Excise Act, 2005

Section: 6,44

[FEDERAL EXCISE ACT, 2005],,Sections 6 & 44,The amount reflected as balance tax refundable by the Petitioner is yet to be ascertained by the Income Tax Department, hence there is no obligation to settle the liability of Special Excise Duty due against any refund which the Petitioner is claiming.--On the issue of adjustment through a refundable amount mentioned by the Petitioner as lying with the Income Tax Department, there is no clog on the right of the Respondents to recover Special Excise Duty, admitted as due, by the Petitioner. The amount reflected as balance tax refundable by the Petitioner is yet to be ascertained by the Income Tax Department. Hence there is no obligation to settle the liability of Special Excise Duty due against any refund, the Petitioner is claiming. Section 14,..Section 14 is basically applicable where the liability or payment of duty is disputed, meaning that a duty has to be paid but the amount has to be determined. Section 14A,..Section 14A applies to an undisputed amount which is due and also admitted by the petitioner, hence the recovery of duty through attachment of bank account by the department is in accordance with law.--Section 14A of the FEA, 2005 applies to an undisputed amount as indicated in the return, which is due by the registered person and is not being paid Powers given through Section 14A of the FEA. 2005 enable the Respondents to recover the amount due through attachment of business account. Without prejudice to any further action under this Act. In the case of the Petitioner, the amount to be recovered is admitted. The Petitioner admits to a short payment on account of balance payment of Special Excise Duty for the months of August 2009 to March 201 l. The argument that this amount is disputed or that it is yet to be determined is not supported through the documents relied upon by learned counsel for the Petitioner. The argument that the amount of Special Excise Duty is to be determined from the return that has been filed by the Petitioner is also not supported by the documents relied upon by the Petitioner as they admit to the payment as being the amount due and payable as Special Excise Duty for the period…

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