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2013 (4) TMI 105 - ALLAHABAD HIGH COURTDeposit of duty in Government's account U/s 11D - It was noticed that the respondent has collected the full excise duty from the customers(Availing Notification No. 130/83-CE and 132/83-CE ), but has not deposited the full amount as under the Government Order it was entitled to deposit the concessional amount - Held that:- The controversy involved in this Reference is covered by the judgment of Supreme Court in Kisan Sahakari Chini Mills Ltd. vs. Collector of Central Excise, Allahabad(2005 (3) TMI 124 - SUPREME COURT OF INDIA ), in which the Supreme Court has held that under the incentive scheme, exemption of excise duty at the concessional rate has been granted to the assessee, but the Government Order does not permit the assessee to collect more than what they have to pay to the Government under the scheme. If the assessee has collected excess excise duty, then it is bound to deposit such excess amount in view of the provisions of Section 11D of the Central Excise Act Since the controversy has already been decided by the Supreme Court - Accordingly, this Reference is fully covered by the judgment of the Supreme Court. We hold that the applicant/manufacturer is liable to deposit the entire sum collected as duty from the purchasers and cannot be permitted to retain the differential amount of duty, i.e. the difference in between the normal rate of duty and concessional rate - Reference is answered in against the assessee and in favour of the Department.
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