1999 (11) TMI 680

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....ent of Notification Nos. l30/83-C.E. and 131/83-C.E. though continued upto 30-9-1994. Or           It would mean to continue the incentive scheme in spite of provision of Section 11D effective from 20-9-1991. (2)     Whether the provisions of Section 11D based on the principle of unjust enrichment are also applicable to the incentive schemes of the Govt. of India which allows the appellant to retain the differential amount. 2. The facts of the case briefly stated are that the appellants are engaged in the manufacture of sugar by vacuum Pan process with molasses as its by-product. With a view to achieving the production targets the Govt. of India formulated a S....

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....itional amount of duty that this additional amount comprises the difference between the amounts actually paid to the Govt. and the amount actually collected by the assessee and that to pay the same to the Govt. forthwith. Since Notifications giving concessional rate of duty continued upto 1994 i.e. much after the introduction of Section 11D of the Central Excise Act, therefore, the position is not clear. In the circumstances, we hold that a point of law arises. The point of law has been reformulated as above and is sent to the Hon'ble Allahabad High Court for its opinion. In this view of the matter, Reference Applications are allowed. 3. Misc. applications have been filed by the assessee stating that the order of the Tribunal is ....