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2013 (10) TMI 495 - AT - Central ExciseWaiver of Pre-deposit - collection of incentives from the customer - whether an amount collected in the name of duty of excise - the amount to be credited to the Government account under rule 9(2) of the erstwhile Central Excise Rules,1944 read with Section 11A and Section 11D of the Central Excise Act – Held that:- Following Kisan Sahkari Chini Mills Ltd. Vs CCE Meerut [2005 (3) TMI 116 - SUPREME COURT OF INDIA ] - They have cleared entire quantity of sugar during the material period as the additional entitlement under the incentive scheme at a concessional rate of duty vide notification No.130/83-ST - applicant mentioned duty @ 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.
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