2004 (3) TMI 675

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....ppellant. Ms. N.L. Butalia, SDR, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. - The issue involved in this appeal, filed by M/s. Pratappur Sugar Industries Ltd., is whether the amount of excise duty collected by them from their customers is liable to be recovered from them under Section 11D of the Central Excise Act. 2. Shri S.P. Ojha, learned Consultant, submitted ....

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....cheme, has to be discarded. He relied upon the decision of the Supreme Court in the case of Belapur Sugar and Allied Industries Ltd. v. C.C.E., Aurangabad, 1999 (108) E.L.T. 9 (S.C.) wherein the Supreme Court has held that "if there be two possible interpretation, it is that interpretation which subserve the object and purpose should be accepted. The objective of this notification (132/82-C.E.) is....

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.... present appeal stands decided by the Appellate Tribunal in the case of Kishan Sahakari Chini Mills Ltd. v. C.C.E., Allahabad/Kanpur, 1998 (103) E.L.T. 545 (T) wherein it has been hold that since the appellants had collected Central Excise duty equal to the amount applicable to free sale sugar, they are required to deposit additional amount of duty under Sec. 11D of the Central Excise Act. 4.&e....

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....makes Section 11D inapplicable in their case. The provisions of Section 11D begins with non obstante clause i.e. "notwithstanding anything to the contrary contained in any order or direction of the Appellate Tribunal or any Court or in any other provision of the Act or Rules made thereunder". In view of such provisions, the appellants cannot claim that the incentive was intended to be given to the....