TMI Blog2013 (10) TMI 495X X X X Extracts X X X X X X X X Extracts X X X X ..... ty @ Rs.17/- per quintal in their Central Excise Gate Passes - during the material period 1.10.91 to 31.3.92, the incentive amount was mentioned separately as incentive in the commercial invoices - Subsequently, the incentive amount was added to the value of sugar in the commercial invoice - there is not a single evidence that they have collected incentive amount as duty in any document and therefore Section 11D cannot be invoked - applicant has made out a prima facie case for waiver of pre-deposit of entire amount duty – Stay granted. - E/170/12 - MISC ORDER No.42187/2013 & 42188/2013 - Dated:- 29-8-2013 - Shri P.K. Das and Shri Mathew John, JJ. For the Appellant : Shri P.C.Anand, Consultant For the Respondent : Shri Parmod Kuma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e scheme at a concessional rate of duty vide notification No.130/83-ST. He submits that applicant mentioned duty @ Rs.17/- per quintal in their Central Excise Gate Passes. He further submits that during the material period 1.10.91 to 31.3.92, the incentive amount was mentioned separately as incentive in the commercial invoices. Subsequently, the incentive amount was added to the value of sugar in the commercial invoice. He submit that there is not a single evidence that they have collected incentive amount as duty in any document and therefore Section 11D cannot be invoked. They relied upon the decision of Tribunal in the case of Kisan Sahkari Chini Mills Ltd. Vs CCE Meerut - 2011 (273) ELT 289 (Tri.-Del.). 4. Ld. AR on behalf of Revenu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t to be granted to give incentive for higher production of sugar in the country. In other words, in furtherance of sugar policy, framed by the Government, Ministry of Food and Supply, the said scheme was formulated by the Ministry of Finance for granting necessary benefits under the said notifications. In relation to manufacture of sugar, the scheme clearly provided that while the manufacturers who were entitled to avail the benefit of scheme and to collect the amount equivalent to the duty payable on free sale sugar in relation to such sugar, they were allowed blanket exemption under the said notifications and could retain the balance amount so collected from the buyers. The benefit of exemption granted under the said notification was cert ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e required to be utilized for specific purpose, and that had been specified under the above clause 7. Indeed, it is apparent that the scheme was drawn taking into consideration all the aspects related to the development of sugar industry in the country. This is further apparent from the preamble of the said scheme wherein it was been clearly recorded that on the request of the Central Financial Institutions to review the 1980 scheme due to changes in the parameters governing it, the Government constituted an intern-Ministerial Group under the Chairmanship of Shri V. Lakshmi Ratan, Joint Secretary (Sugar) to examine the issues and to recommend a suitable incentive scheme. Apparently it was well thought out scheme and took into consideratio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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