9911796707
TMI Blog1999 (11) TMI 680X X X X Extracts X X X X X X X X Extracts X X X X ..... , Advocate, for the Appellant. Shri T.A. Arunachalam, JDR, for the Respondent. [Order per : G.R. Sharma, Member (T)]. - These seven Reference Applications have been filed by the applicants stating that the following points of law arise; (1) Whether introduction of Section 11D would invalidate w.e.f. 20-9-1999 the enforcement of Notification Nos. l30/83-C.E. and 131/83-C.E. though continued up ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7-4-1983 granting partial exemption of basic and additional excise duty leviable on the additional entitlement of free sale sugar. Scrutiny of the documents revealed that the appellants had collected excess amount as duty of excise. After 20-9-1991, Section 11D was introduced in the Central Excise Act, 1944 w.e.f. 20-9-1991. The lower authorities held that the amounts collected as Central Excise D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al to the amount applicable to free sale sugar, therefore, they were required to deposit additional amount of duty that this additional amount comprises the difference between the amounts actually paid to the Govt. and the amount actually collected by the assessee and that to pay the same to the Govt. forthwith. Since Notifications giving concessional rate of duty continued upto 1994 i.e. much af ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was no liability to duty as such under the Act, but yet a person or a manufacturer has chosen to collect any amount from the buyer of goods as representing duty of excise but not really in law and excise duty, there is no scope or justification to deal with a case arising under Section 11D invoking the machinery under Section 11A in the absence of any independent provision as such either under Sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have wiped of the liability created under Section 11D or exonerated the petitioners from liability to pay the credit on which the respondent - Union of India take steps and provide for the required machinery, it should be open to the respondent - Union of India or designated authority as the case may be to work out or quantify and determine the liability". 4. We find that the liability rema ..... X X X X Extracts X X X X X X X X Extracts X X X X
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