1985 (12) TMI 271

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....l No. 574/81, dated 1-8-1981 passed by the Appellate Collector of Central Excise, Madras. The respondents were sanctioned rebate on excess production of sugar during the period 1-5-1978 to 15-8-1978 in terms of Notification No. 108/78-C.E., dated 28-4-1978 at the rate of Rs. 54/- per quintal for free sale sugar and Rs. 9.60 per quintal for levy sugar. On a check of the factory records, the department found subsequently that the duty actually paid by the respondent was Rs. 3,90,200.34 as against the rebate of Rs. 5,36,216.76 paid which led to excess rebate paid amounting to Rs. 1,46,016.42. The Jurisdictional Assistant Collector issued a Show Cause Notice on 31-10-1980 for its recovery and on obtaining their defence, adjudicated their case b....

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.... could be recovered under the extended time limit. The learned Counsel for the respondent, however, argued that there was no grant of excess rebate and that the department is in error because they have over-looked the production during the incentive period, but have proceeded to trace the ultimate time and date of the removal of the sugar produced during the incentive period. It was also observed that the review show cause notice proposes to recover an amount of Rs. 2,19,798.54 as excess rebate whereas in the order of the Assistant Collector dated 5-3-1981, only Rs. 1,46,016.42 was stated to be excess rebate. He also alleged that they had filed their application for rebate and obtained it after complying with all formalities and furnishing ....