9911796707
TMI Blog2005 (4) TMI 385X X X X Extracts X X X X X X X X Extracts X X X X ..... ved in this appeal, filed by M/s. U.P. State Sugar Corporation Ltd., is whether Central Excise duty is payable by them on account of upward revision of price of levy sugar. 2. Shri Bipin Garg, learned Advocate, mentioned that the Appellants had cleared levy sugar during 1974-75 to 1979-80 on payment of duty on the basis of price fixed by the Government; that subsequently the Hon ble Supreme Cour ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntioned that subsequently the Range Suptd. started pressurizing to deposit the differential duty amount and finally a letter dated 7-9-99 was received by them wherein it was mentioned that if order has not been accepted by them they should raise the matter before the Appellate Authority; that aggrieved with the said letter dated 7-9-99 they filed the appeal before the Commissioner (Appeals) who un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated the findings contained in the impugned Order. 4. I have considered the submissions of both the sides. Admittedly a show cause notice under Section 11A(1) of the Central Excise Act was issued to the Appellants for demanding the duty on account of upward revision of price of levy sugar. The Asstt. Commissioner observed that a show cause notice under proviso to Section 11A of the Central Excis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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