https://www.taxtmi.com/caselaws?id=119632 Additional excise duty under Section 7(1) of the Sugar Export Promotion Act, 1958 is attracted only where sugar delivered to the export agency falls short of the export quota fixed for the factory. Where the manufacturer has delivered the requisitioned quantity and the record shows that the exported quantity exceeded the quota, there is no proven shortage and no basis for levy. On the facts stated, the additional excise duty was not sustainable because the statutory condition for charging duty on a shortfall was absent. en-us Wed, 26 Apr 2006 00:00:00 +0530 Thu, 12 Jul 2012 12:47:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119632 Additional excise duty under Section 7(1) of the Sugar Export Promotion Act, 1958 is attracted only where sugar delivered to the export agency falls short of the export quota fixed for the factory. Where the manufacturer has delivered the requisitioned quantity and the record shows that the exported quantity exceeded the quota, there is no proven shortage and no basis for levy. On the facts stated, the additional excise duty was not sustainable because the statutory condition for charging duty on a shortfall was absent. Case-Laws Central Excise Wed, 26 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119632