TMI Blog1978 (1) TMI 162X X X X Extracts X X X X X X X X Extracts X X X X ..... lndia on March 26, 1971, issued an order under the Essential Commodities Act, 1955, directing the petitioner company to sell 6,340 quintals of sugar to the Government of Uttar Pradesh or their nominees at the levy price fixed by the Uttar Pradesh allotted portions of this quota of sugar to the District Magistrates of Kanpur and Lucknow. These District Magistrates lifted only 5,044 quintals of levy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etitioner company depositing the entire excise duty charged by it. The petitioner states that it under protest paid ₹ 19,491.84 over and above the lawfully chargeable excise duty at the rate of 25% ad valorem. 4. Basti Sugar Mills filed a writ petition against the demand from the Excise Department for paying the difference between 37 1/2 and 25% ad valorem. A division Bench of this Court ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s does not controvert the legal position that only 25% ad valorem duty was chargeable on 1,296 quintals of sugar sold by the petitioner under orders of the State Government. He however contends that the petitioner himself having charged 37 1/2, unlawfully was not entitled to demand refund of this ill-gotten money. 7. The position is that the sale of 1,296 quintals of sugar was liable to excise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner is not in a position to bring forward the consumers to whom this quantity of sugar went. 9. The Excise Department is obviously in the same position. It does not know to whom the sugar was sold by the petitioner company and certainly they are not in a position to identify the actual consumers. 10. The Levy Sugar Price Equalization Fund Act, 1976, was enacted to provide for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roducer or paid over to the Excise Department. But that is neither here nor there. That is a fund which is meant to reimburse the actual consumers the amount that they may have paid in addition to the lawful charges. If the amount now in question lying in deposit with the Excise Department is directed to be paid over by them to the Fund, the best possible means of achieving the result that the mon ..... X X X X Extracts X X X X X X X X Extracts X X X X
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