TMI Blog2008 (2) TMI 675X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order]. Heard both the sides and perused the records. 2. Brief facts of the case are that the appellants are engaged in the manufacture of V.P. Sugar and clearing free sale sugar as well as Levy Sugar on payment of duty. The Directorate of Sugar, New Delhi vide its Order No. 1-5/97/S.C. dt. 29-9-2007 addressed to National Federation of Co-operative Sugar Factories Ltd., New Delhi and I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sale sugar as levy sugar during the period Jan., 1998 on payment of duty of Rs. 7,62,112/- thereby short paying duty to the tune of Rs. 4,83,648/-, which was recoverable from them. Accordingly, a show cause notice dt. 4-10-1999 was issued to the appellants proposing demand of differential duty of Rs. 4,83,648/- with interest and penal action. 3. On adjudication, the Addl. Commissioner, vide Or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imposition of penalty of Rs. 4,83,648/- is not justified in the facts and circumstances of the same. The same is set aside. 6. However, the appellants are liable to pay interest at the applicable rate under Section 11AB ibid on the duty demanded and confirmed from the date they received the differential price (i.e. difference in prices of free sale sugar and levy sugar) to the date of payment o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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