1988 (1) TMI 145

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.... Respondent. [Order per : V.T. Raghavachari, Member (J)].  - Notice dated 2-1-1977 was issued to respondents, M/s. Jagatjit Sugar Mills, calling upon them to show cause why an amount of Rs. 13,660.00 should not be recovered from them, under Rule 10A of the Central Excise Rules, out of the amount already taken credit by them in terms of Notification No. 203/72. The reason stated was that....

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....e judgment of this Tribunal in the case of M/s. Keshorai Patan Sahakari Sugar Mills Limited (1983 E.L.T. 1209). That case arose under Notification No. 189/73. The Tribunal referred to certain other earlier judgments of the High Courts, and relied on the same, including the judgment of the Punjab and Haryana High Court in the case of M/s. Doaba Co-operative Sugar Mills. In the statement of facts in....

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....tion of sugar in the relevant year. The Bombay High Court has in this judgment taken note of all the earlier decisions of the several High Courts. We, therefore, hold respectfully following the said earlier decisions, that the respondents had been rightly granted the credit in respect of their production of sugar in March 1973 and there were no grounds for requiring them to recredit the same. 4....