9911796707
TMI Blog2013 (4) TMI 105X X X X Extracts X X X X X X X X Extracts X X X X ..... t the concessional rate has been granted to the assessee, but the Government Order does not permit the assessee to collect more than what they have to pay to the Government under the scheme. If the assessee has collected excess excise duty, then it is bound to deposit such excess amount in view of the provisions of Section 11D of the Central Excise Act Since the controversy has already been decided by the Supreme Court - Accordingly, this Reference is fully covered by the judgment of the Supreme Court. We hold that the applicant/manufacturer is liable to deposit the entire sum collected as duty from the purchasers and cannot be permitted to retain the differential amount of duty, i.e. the difference in between the normal rate of duty and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal excise duty leviable on the sale of sugar to the newly installed sugar factories as well as the factories who have expanded their manufacture by installing new machineries. The respondent company is engaged in the manufacture of sugar by vacuum pan process and was a new industry, accordingly, it was claiming exemption under the aforesaid Government Order dated 27.8.1983 of the basic excise duty and additional excise duty. Later on, it was noticed that the respondent has collected the full excuse duty from the customers, but has not deposited the full amount as under the Government Order it was entitled to deposit the concessional amount. Accordingly, three notices dated 3.5.1993, 7.5.1993 and 7.5.1993, demanding difference of the amount ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spondent, the aforesaid questions have been referred to this Court. The controversy involved in this Reference is covered by the judgment of Supreme Court in Kisan Sahakari Chini Mills Ltd. vs. Collector of Central Excise, Allahabad; 2005 (182) E.L.T. 26 (SC), in which the Supreme Court has held that under the incentive scheme, exemption of excise duty at the concessional rate has been granted to the assessee, but the Government Order does not permit the assessee to collect more than what they have to pay to the Government under the scheme. If the assessee has collected excess excise duty, then it is bound to deposit such excess amount in view of the provisions of Section 11D of the Central Excise Act. Since the controversy has already be ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
