2005 (4) TMI 385

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....i Vipin Verma, JDR, for the Respondent. [Order]. -  The issue involved in this appeal, filed by M/s. U.P. State Sugar Corporation Ltd., is whether Central Excise duty is payable by them on account of upward revision of price of levy sugar. 2. Shri Bipin Garg, learned Advocate, mentioned that the Appellants had cleared levy sugar during 1974-75 to 1979-80 on payment of duty on th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... discharge the show cause notice in question." 3. The learned Advocate, further, mentioned that subsequently the Range Suptd. started pressurizing to deposit the differential duty amount and finally a letter dated 7-9-99 was received by them wherein it was mentioned that if order has not been accepted by them they should raise the matter before the Appellate Authority; that aggrieved with ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....h appeal is to be filed. 3. Countering the arguments Shri Vipin Verma, learned DR, reiterated the findings contained in the impugned Order. 4. I have considered the submissions of both the sides. Admittedly a show cause notice under Section 11A(1) of the Central Excise Act was issued to the Appellants for demanding the duty on account of upward revision of price of levy sugar. The ....