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2018 (7) TMI 415 - AT - Central ExciseConcessional rate of duty - free sale sugar / normal sale sugar - benefit of incentive scheme - recovery u/s 11D of Central Excise Act - Held that:- From the report, it is brought out that the appellants have not collected any amount representing excise duty, other than the excise duty which they have already paid to the Government. The demand has been raised alleging that the appellants have collected the amount representing excise duty - When the appellants have not collected any amount representing excise duty, the demand invoking Section 11D cannot sustain. The Tribunal in the case of Shakthi Sugars Ltd. as well as Kisan Sahkari Chini Mills Ltd. [2011 (5) TMI 430 - CESTAT, NEW DELHI] has held that the amount collected as incentive cannot be recovered u/s 11D of Central Excise Act. Appeal allowed - decided in favor of appellant.
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