https://www.taxtmi.com/caselaws?id=102961 Central excise duty could not be demanded on subsidy received by sugar manufacturers after retrospective refixation of levy sugar price, because the subsidy arose from governmental refixation made pursuant to judicial directions and was not shown to be an additional consideration for duty purposes. The Tribunal relied on its earlier connected decisions to reject the excise basis of the demand. Once the basic duty demand failed, the associated proceedings on limitation, penalty, interest, and confiscation also could not survive. The demand was therefore unsustainable and the appeal was allowed. en-us Mon, 15 Nov 1999 00:00:00 +0530 Fri, 17 Feb 2012 12:09:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102961 Central excise duty could not be demanded on subsidy received by sugar manufacturers after retrospective refixation of levy sugar price, because the subsidy arose from governmental refixation made pursuant to judicial directions and was not shown to be an additional consideration for duty purposes. The Tribunal relied on its earlier connected decisions to reject the excise basis of the demand. Once the basic duty demand failed, the associated proceedings on limitation, penalty, interest, and confiscation also could not survive. The demand was therefore unsustainable and the appeal was allowed. Case-Laws Central Excise Mon, 15 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102961