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TMI Blog2004 (3) TMI 675X X X X Extracts X X X X X X X X Extracts X X X X ..... , Member (T)]. The issue involved in this appeal, filed by M/s. Pratappur Sugar Industries Ltd., is whether the amount of excise duty collected by them from their customers is liable to be recovered from them under Section 11D of the Central Excise Act. 2. Shri S.P. Ojha, learned Consultant, submitted that the Ministry of Food Civil Supplies, Govt. of India, announced incentive scheme fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Belapur Sugar and Allied Industries Ltd. v. C.C.E., Aurangabad, 1999 (108) E.L.T. 9 (S.C.) wherein the Supreme Court has held that if there be two possible interpretation, it is that interpretation which subserve the object and purpose should be accepted. The objective of this notification (132/82-C.E.) is by conferring rebate in excise duty, an incentive is given to a factory for increasing t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ills Ltd. v. C.C.E., Allahabad/Kanpur, 1998 (103) E.L.T. 545 (T) wherein it has been hold that since the appellants had collected Central Excise duty equal to the amount applicable to free sale sugar, they are required to deposit additional amount of duty under Sec. 11D of the Central Excise Act. 4. We have considered the submissions of both the sides. Section 11D of the Central Excise Act provi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clause i.e. notwithstanding anything to the contrary contained in any order or direction of the Appellate Tribunal or any Court or in any other provision of the Act or Rules made thereunder . In view of such provisions, the appellants cannot claim that the incentive was intended to be given to them for meeting out the dues outstanding against them with the Central Financial Institutions. The Trib ..... X X X X Extracts X X X X X X X X Extracts X X X X
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