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of <h1>Tribunal rules in favor of sugar mill in duty dispute, overturning lower appellate authority decision.</h1> <h3>PERAMBALUR SUGAR MILLS LTD. Versus COMMISSIONER OF C. EX., TRICHY</h3> The tribunal allowed the appeal by the sugar mill, finding that the appellant did not owe additional duty for diverted sugar quantities as they had ... Diversion of free sale sugar to levy sugar quota - demand - It is the case of the appellants that they have paid the appropriate duty as applicable to levy sugar and free sale sugar in respect of the diverted quantities - Held that: - No material has been produced on behalf of the Department to prove the contrary that appellants have either short paid the duty or they have been any way compensated by the Govt. of India and thereby they have enriched themselves at the cost of the Govt. revenue. Hence, we are of the view that the impugned order passed by the lower appellate authority reversing the order of the original authority is not sustainable - appeal allowed - decided in favor of appellant. Issues:1. Duty demand on diverted sugar quantities.2. Compensation for diverted sugar.3. Government's role in compensation.4. Original authority's decision.5. Lower appellate authority's decision.Analysis:1. The appellant, a sugar mill, was directed to divert sugar from free sale quota to levy sugar quota by the Director (Sugar Control). The appellant claims to have paid appropriate duty for the diverted quantities.2. The appellant did not receive compensation in the form of differential duty from the Government for the free sale sugar diverted to the levy sugar quota.3. The original authority dropped the duty demand considering the adjustment of sugar quantities between free sale and levy sugar quotas.4. The appellate tribunal found that the Department failed to provide evidence that the appellant either underpaid duty or received compensation from the Government, concluding that the appellant did not enrich themselves at the Government's expense.5. The tribunal set aside the lower appellate authority's decision, reinstating the original authority's order, thereby allowing the appeal made by the appellant.
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