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    <title>2006 (11) TMI 506 - CESTAT, MUMBAI</title>
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    <description>The Tribunal held that the incentive scheme for sugar factories required payment of a differential central excise duty of Rs. 33 per quintal. The correct effective duty rate was Rs. 85 per quintal, not Rs. 52 per quintal as contended. The respondents were ordered to pay the amount collected from the government, representing the differential duty. The Tribunal set aside the lower authority&#039;s decision, emphasizing compliance with duty rates and scheme obligations.</description>
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      <description>The Tribunal held that the incentive scheme for sugar factories required payment of a differential central excise duty of Rs. 33 per quintal. The correct effective duty rate was Rs. 85 per quintal, not Rs. 52 per quintal as contended. The respondents were ordered to pay the amount collected from the government, representing the differential duty. The Tribunal set aside the lower authority&#039;s decision, emphasizing compliance with duty rates and scheme obligations.</description>
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