9911796707
TMI Blog1987 (1) TMI 99X X X X Extracts X X X X X X X X Extracts X X X X ..... /s. Kesar Enterprises filed the present writ petition for quashing of the order of the Assistant Collector, Customs and Central Excise, Bareilly, dated 19-12-1983. 2. The brief facts of the case are these. M/s. Kesar Sugar Works Ltd., Baheri, district Bareilly is a factory engaged in manufacturing sugar. It manufactured 40896.03 quintals of sugar during the months of May and June, 1973 and appli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd June, 1973. The notice was issued under Rule 10-A of the Central Excise Rules, 1944, 4. M/s. Kesar Sugar Works Ltd., submitted a reply challenging the validity of recovery proceedings by contending Inter alia, (i) that as per notification rebate could be disallowed if the factory did not work during the base period i.e. 1-10-1971 to 30th September, 1972. Since the factory worked during this p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f of the petitioner. On this basis the following order was passed: "I, accordingly, confirm the demand of Rs. 12,26,880.90 paise (Rupees Twelve Lacs Twenty Six Thousand Eight Hundred Eighty and Paise Ninety only) issued against M/s. Kesar Sugar Works Ltd., Baheri, Distt. Bareilly by the Superintendent, Central Excise, M.O.R., Pilibhit. This amount should be deposited by them within a period of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ondent no. 2, namely, the Collector, Central Excise, Kanpur. In the event of failure to furnish the Bank guarantee, the stay order shall remain automatically vacated". 6. The controversy which has been raised by the petitioners' counsel was that the Assistant Collector committed an error in holding that the petitioner was not entitled to get the rebate as the production of the same months in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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