9911796707
TMI Blog1982 (2) TMI 186X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 14th of May 1980 passed by the Appellate Collector of Customs & Central Excise, Hyderabad in Appeal No. 166/80, on 25th of August 1980, which has been transferred to the Tribunal under Section 35(P) of the Central Excises & Salt Act, 1944 and is accordingly being disposed of as appeal. 2. In terms of the Sugar Directorate Release Order No. SC-11/77-78/AO/May/F.C.I., dated 19-4-1978, the District Manager, Food Corporation of India, Vijayawada, in his letter No. Sug. 4(9)/78, August dated 5-8-1979 requested the Company to send 2040 quintals of levy sugar to the District Manager, F.C.I. Nellore and 1040 quintals to Kavali by rail urgently and sent the Company a cheque for Rs. 46,200/- towards rail advance @ Rs.15/-per quintal. The sugar re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... F.C.I. on 16th August 1978 itself, i.e. the date of decontrol of sugar, required the Company to refund the advance of Rs. 46,200/- which was done. Afterwards, however, the Sugar Directorate revalidated the Release Orders issued by them prior to 16th August 1978 upto 30th of September 1978 vide Order, dated 7th and 26th September 1978, which prompted the Company to request the District Manager, F.C.I, vide letters dated 14th and 26th September 1978 to lift the stock of sugar allotted to them on payment of value as directed by the High Court which had been approached by the Company. After the expiration of the period on 30th September 1978, the Company sold 300 quintals of sugar in the open market. The open market sale resulted in the Excise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hereby dismissed". 7. The Company filed Revision Petition before the Central Government against the Appellate Collector's Order, dated 12th May, 1980 in relation to the refund claim of Rs. 11,499.75 and got the dispute decided in its favour, which was, whether the quantity of 300 quintals of sugar cleared on 10th of August 1978 was liable to duty on the basis of levy sugar or free sale of sugar and further what was to be its value. Though, normally, we do not like to burden our orders with the orders of the lower authorities, in this case we like to notice the entire Board Order, dated 29th of August 1981, because it has the effect of deciding the dispute regarding the claim of Rs. 3.324.78 also in the company favour: "This is an a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ance was validity made, as levy sugar, the demand for duty either at the rate fixed after 16-8-1978 or at the rate applicable on 10-8-1978 for free sale sugar was illegal. They accordingly requested that the orders of the Department be set aside and the additional duty paid by them calculating the duty at the rate in force be refunded restricting the duty to the rate applicable on 10-8-1978 for levy sugar. The Board has considered the appellants' contentions. As the sugar had been validly cleared on payment of duty at the rate applicable to levy sugar as on 10-8-1978 the orders of the lower authorities are legally untenable. The orders of the Assistant Collector passed on the basis of the Collector's orders are, therefore, set aside and th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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