2006 (11) TMI 506

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....ent. [Order per : Jyoti Balasundaram. Vice President]. - The respondents herein are engaged in the manufacture of sugar falling under Chapter 17 of the schedule to the Central Excise Tariff Act, 1985. In the year 1997-98, the Ministry of Food & Consumer Affair, Department of Sugar and Edible Oils, introduced an incentive scheme for new sugar factories and expansion projects, under letter dated ....

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....om the government. Show cause notice was issued proposing recovery of the duty collected in the garb of incentive charges and retained by the assessees under Section 11A/11D of the Central Excise Act, and proposing levy of interest for delayed payment and imposition of penalty. The Joint Commissioner of Central Excise confirmed the demand under Section 11D, according to which every person who has ....