9911796707
TMI Blog2013 (10) TMI 495X X X X Extracts X X X X X X X X Extracts X X X X ..... ds on concessional rate of duty by Notification No.130/83-CE and 131/83-CE both dt. 27.4.83 as amended from time to time. The notification provides partial exemption to the sugar produced by a new sugar factory or an expansion project sugar factory and cleared as additional entitlement under the incentive scheme, from so much of the duty of excise leviable thereon under the Central Excise Act, 1944 as is in excess of the amount calculated at the rate of seventeen rupees per quintal. The applicant cleared the goods on payment of duty @ Rs.17/- per quintal as the additional duty. The Commissioner confirmed the demand of Rs.1,49,99,292/- on the allegation that the applicant collected incentive as duty for the period 1.10.91 to 31.1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y of incentive as per the incentive scheme, which permitted them to collect differential duty. He submits that adjudicating authority observed that in para 32 that they have accepted that they have collected the duty as per the incentive scheme. He also relies upon the decision of Honble Supreme Court in the case of Kisan Sahkari Chini Mills Ltd. Vs CCE Allahabad - 2005 (182) ELT 26 (SC). 5. After hearing both sides, we find that prima facie there is no evidence that the applicant had collected incentive representing it as duty. It is not in dispute that applicant mentioned in the central excise gate passes whatever duty they have paid. It is noted that incentive amount was retained by the applicant for payment of the loans for setting up ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... very sugar manufacturers but restricted to those who were availing the benefit of Incentive scheme. 11. It is also to be noted that the said scheme further provides that - The beneficiaries of the incentive scheme shall ensure that the surplus funds generated through sale of the incentive sugar are utilized for the repayment of term loans, if any, outstanding from the Central Financial Institutions. The sugar factories should submit utilization certificates annually from a Chartered/Cost Accountant holding certificate of practice. Utilization certificate in respect of each sugar season during the incentive period should be furnished on or before the 31st December of the succeedi ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
