TMI Blog2000 (8) TMI 334X X X X Extracts X X X X X X X X Extracts X X X X ..... ondent. [Order per : Gowri Shankar, Member (T)]. We decline to accept the request for adjournment in the letter made by Mr. B.N. Rangwani, who says that he represents M/s. Shree Balaji SSK Ltd., (appellant in appeal E/902/2000), no authority for appearance has been filed. Further the fact that he will be out of Mumbai on the date of hearing for which no reason is given by itself is no gr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ised by the Ministry of Food and Civil Supplies whereby they were permitted to sell sugar to customers at prices which included the amount of duty payable on free sale sugar of Rs. 71/- per quintal, although they paid duty only of the lower amount of Rs. 38/- per quintal leviable on levy sugar, being allowed to pocket them the rest. This was stated to be in the nature of incentives. In other words ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is introduced. This judgment of the Madras High Court which has been relied upon by the Tribunal in Sundaram Abex Ltd v. CCE 1996 (88) E.L.T. 734 and other decisions will apply. The departmental representative has no answer but says that such provisions are now been made in Section 11D. 6. We are not concerned in these appeals with Section 11D as it is existed today, but as it was existed when n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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