2003 (12) TMI 340

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.... Consultant, for the Appellant. Shri R.K. Pardeshi, DR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. -  Appeals taken up for disposal, with the consent of both sides, after waiving deposit. 2. Shri Sant Muktabai Sahakari Sakhar Karkhana Limited, a sugar mill located in Jalgaon district, in Maharashtra. It sold a consignment of sugar manufactured by it to Bihar....

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.... on the notice, the Commissioner accepted that Section 7 of the erstwhile Sugar Export Promotion Act, 1958 did not apply, the Act having been repealed but found contravention of the provisions of Notification 40/01 and of Rule 18 of the Central Excise Rules. She therefore found the person liable to penalty under Rule 25 and therefore imposed penalty on both the companies. Hence these appeals. 3....

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....romotion Act, 1958. The demand was not sustainable, when the Act itself has been repealed before the sugar was cleared from the factory, as accepted by the Commissioner who dropped the demand for duty. The wrong claiming of rebate by the manufacturer or the exporter was not a ground in the notice. It is set up for the first time in the Commissioner's order. On that ground alone, her order would ha....