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2009 (8) TMI 664 - ALLAHABAD HIGH COURTPersonal ledger account- The petitioner is a limited company engaged in manufacture and sale of sugar. From time to time, the Central government granted incentive rebate with regard to the central excise duties on the excess sugar provided by the sugar factory during the lean periods of low recovery as well as low supply of the cane. Held that- petitioner failed to refer to specific order of Supreme Court, Tribunal or Finance Ministry authorizing credit petitioner not having statutory power to take credit on its own without specific executive order. Impugned credits in PLA not authorized by competent authority.
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