9911796707
TMI Blog1996 (11) TMI 191X X X X Extracts X X X X X X X X Extracts X X X X ..... uarantee and pleaded that this direction has been complied with. In the meanwhile, the department have moved a Misc. application. In this application, it is pleaded as below: The assessee cannot approach the Tribunal for obtaining stay against the order of the Collector when it is their bounden duty to deposit the amount of duty collected and retained by them. In such a case the Tribunal has no jurisdiction to grant a stay under Section 35F of C.Ex. Salt Act . Hence it is pleaded that the stay may be vacated. 2. Moving this Misc. application, Shri Mondal, ld. SDR pleads that though the notice for recovery of the duty was issued under Section 11A of the Central Excise Act, the Collector has withdrawn the same in his order. He has ob ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The differential amount can be retained by them as incentive for expansion and setting use of new factories or expansion projects. This is the sum and substance of this letter and pursuant to this scheme, the Ministry of Finance have also issued exemption notification allowing duty concession in respect of such clearances, at levy rate. There is no dispute that sugar was cleared on payment of duty at the lower rate applicable to levy sugar, but they were sold at a price as applicable to free sale sugar. The differential amount is retained by them as incentive. In the circumstances there could be a case for [attracting the] of Section 11D of the C. Ex. Act, which contemplate that any assessee, who collects any amount as duty has to deposit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se the Collector has given an order that Section 11A notice is withdrawn and no appeal or cross-objection has been filed by the department against these. Even if such a cross-objection has been filed, the admitted position is that as per the scheme formulated by the Govt., under which the exemption notifications are also issued by the Ministry of Finance, the sugar factories can retain this amount as incentive. Hence the facts are well-known to the dept., since it is done under the Govt. formulated scheme. The allegation of suppression for invoking the extended period under Section 11A cannot therefore be sustained. The demand has not been issued within a period of six months. Hence the entire demand is hit by time bar. 5. We find that th ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
