TMI Blog1988 (11) TMI 263X X X X Extracts X X X X X X X X Extracts X X X X ..... ident]. - This appeal is directed against Order-in-Appeal No. 290-C.E./KNP/83 dated 9-12-83 passed by the Collector of Central Excise (Appeals), New Delhi. 2. The facts of the case, briefly stated, are that M/s. Rama Sugar Works (the respondents to this appeal) were engaged in the manufacture of khandasari sugar and were working under what is known as the Special Procedure for payment of Cent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was not applicable and that under Central Excise Rule 92B the proper officer was obliged to return the excess amount. In appeal, the Collector (Appeals) accepted the respondents contention and set aside the Assistant Collector s order. It is this order-in-appeal dated 9-12-1983 that the Collector of Central Excise, Kanpur, has challenged in the present appeal. 3. The ground put forth in suppor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... charged unless the differential duty is paid; should however, the amount of duty so recalculated be less than the sum paid, the balance shall be refunded to the manufacturer. (Emphasis added) It may be seen that the requirement of refund of the excess duty paid over the recalculated amount of duty in the event of a reduction in the rate of compounded levy, is mandatory. Note the use of the word ..... X X X X Extracts X X X X X X X X Extracts X X X X
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