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TMI Blog2008 (1) TMI 209X X X X Extracts X X X X X X X X Extracts X X X X ..... and P. Karthikeyan, Member (T) [Order per : P. Karthikeyan, Member (T)].- The first two appeals arise before us for the second time. In the first round vide final order No. 3219-3221/97 dated 03.12.97, [1998] (98) E.L.T. 147 (T)] the Tribunal had remanded the cases for fresh adjudication. These concern disputes relating to sugar season 1991-93. The third appeal is against an order of the Commissioner (Appeals) involving one of the above two appellants on the same dispute for 1994-95 and 1995-96 sugar seasons. 2. M/s. The Pandavapura Sahakara Sakkare Kharkhane Ltd., and M/s. Sreerama Sahakara Sakkare Kharkhane Ltd., manufacturing sugar short delivered/not delivered the export quotas assigned to them by the Export Agency (Agency) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the arrangement was as per the SEPA. Directorate of Sugar which assigns quotas to every sugar factory for export also endorsed the claims of the Agency vide a separate letter dated 15.03.99. In denovo proceedings the Commissioner passed the impugned orders demanding AED at the rates specified by the Government for the purpose on the quotas not delivered to the Agency in terms of specific provisions in SEPA. Penalties of Rs. One lakh each were also imposed. He held that the appellants had not produced evidence as directed by the Tribunal and that the arrangement followed was not as per SEPA. 4. In the appeal before us the appellants have argued that they did not deliver the quota as the Agency did not demand that they should delive ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y to challenge the said judgment when the provisions of Sugar Export Promotion Act, 58 conferred no such authority on the central excise authorities to sit in judgment of the said authority and hold that export in question had not been completed. It was also held that even if the quota sugar was not delivered to the agency, initiating proceedings in terms of the provisions of the Section 7 of the SEPA by the department on their own without corresponding advice from the designated authority under the SEPA was illegal. He also submitted that the notices to demand AED in terms of SEPA were issued beyond the normal period and the demands were barred by limitation. 6. Ld SDR for the Revenue submitted that the appellants had only made good ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uota. Section 7 makes applicable the provisions of Central Excise and Salt Tax '44 and the rules in order to levy and collect an AED in addition to other duties, at a specified rate on the export quota short delivered. Section 8 requires the Agency to take all practical steps to export sugar delivered to it. It is also conferred powers, to sell the sugar delivered to it in India and purchase such quantity of sugar it may consider necessary for export at any time. In taking action in terms of Section 8, the Agency shall take into account the demand supply situation in the domestic and international markets for sugar, the convenience of transporting sugar from particular factories for export, among other factors. The Agency may sell suga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... price in the domestic market. The export Agency had decided to request the factories to make certain remittance on the basis of the estimated export loss to be able to receive the export quota for sale in the domestic market by the concerned sugar factories. This decision was arrived at in order to simplify the matters in accordance with the provisions of SEPA. The Directorate of Sugar, Ministry of Food and Civil Supplies, had also informed the appellants of the above arrangement to remit the loss suffered by the Agency in the above arrangement. The letter No. 14-2/96-E dated 15.03.99 of the Sugar Directorate, established beyond any doubt that the arrangement evolved with the trade was in accordance with the SEPA. The certificate dated ..... X X X X Extracts X X X X X X X X Extracts X X X X
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