TaxTMI 
TaxTMI 
1994 (6) TMI 103
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.... on 4-4-1978 for refund of excess duty paid on the levy free sugar cleared during the period from 17-11-1977 to 27-2-1978 amounting to Rs. 14,00,330.50 along with the necessary documents and provisional certificate of eligibility issued by the Chief Director of Sugar, Directorate of Sugar and Vanaspati. This refund claim was filed in terms of Notification No. 35/76-C.E., dated 25-2-1976 on the ground that they were eligible for certain incentives since their factory was newly set up after 1-4-1974. The appellants are entitled to the concession as prescribed in the Notification No. 35/76-C.E. if sugar factory commencing production for the first time after the first day of April, 1974 subjected to the condition that a certificate is produced ....
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....ing the benefit under notification No. 210/73, he submitted that the benefits granted under the Notification No. 35/76-C.E. are substantial compared to the Notification No. 210/73-C.E. and since the unit has been set up after 1-4-1974. It has no option to avail or [pay] duty under any other Notification including Notification No. 210/73-C.E. According to the proviso to Notification No. 35/76-C.E. [nothing contained in Notification No. 210/73-C.E.] shall apply to a sugar factory covered by this Notification and accordingly Notification No. 210/73-C.E. is not applicable. He said that the decision of the Allahabad High Court in the case of Kishan Sahkari Chini Mills Ltd., Rasra v. Union of India and Others reported in 1983 (14) E.L.T. 2255 (Al....
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.... the Central Excises & Salt Act, 1944, (1 of 1944) and produced by a sugar factory, which commences production on the first time on or after the 1st duty of April, 1974, and which is in excess of thirty five per cent of its production in a sugar year from so much of the duty of excise and the additional duty of excise leviable thereon as is in excess of the duty calculated at fifteen per cent and five per cent respectively, on the basis of the price determined by the Central Government, from time to time, under sub-section (3C) of Section 3 of the Essential Commodities Act, 1955 (10 of 1955) for levy sugar subject to the condition that a certificate is produced from the Chief Director, Directorate of Sugar & Vanaspati, regarding the eligibi....
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....he Assistant Collector to deny the benefit of the exemption under Notification No. 35/76-C.E. on the ground that the refund application was not accompanied by a proper certificate since the refund application was accompanied by provisional certificate and furthermore it was validated by issuing a final certificate in lieu of the provisional certificate and the same was specified in the certificate issued by the competent Authority. Next question arises whether they were entitled to get the benefit under Notification No. 35/76-C.E. since they were availing the benefit under Notification No. 210/73-C.E.. According to the proviso to Notification nothing contained in the Notification No 210/73-C.E. is applicable to a sugar factory if it is cove....