2013 (4) TMI 105

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....toms, Excise and Gold Control Appellate Tribunal, New Delhi has referred the following questions of law u/s 35-G of the Central Excise Act for the opinion of this Court: - "1. Whether introduction of Section 11D would invalidate w.e.f. 20.9.91 the enforcement of Notification Nos. 130/83-CE and 132/83-CE though continued upto 30.9.94. or it would mean to continue the incentive scheme in spite of....

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....he sale of sugar to the newly installed sugar factories as well as the factories who have expanded their manufacture by installing new machineries. The respondent company is engaged in the manufacture of sugar by vacuum pan process and was a new industry, accordingly, it was claiming exemption under the aforesaid Government Order dated 27.8.1983 of the basic excise duty and additional excise duty.....

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.... Order dated 27.4.1983 has not been effected. Since the respondent was entitled for exemption under the Government Order dated 27.4.1983, as such, the excess amount collected by the respondent cannot be recovered. After hearing the parties, the adjudicatory authority by order dated 31.3.1994 held that since the respondent has actually collected the full amount of the excise duty from the customers....

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.... Mills Ltd. vs. Collector of Central Excise, Allahabad; 2005 (182) E.L.T. 26 (SC), in which the Supreme Court has held that under the incentive scheme, exemption of excise duty at the concessional rate has been granted to the assessee, but the Government Order does not permit the assessee to collect more than what they have to pay to the Government under the scheme. If the assessee has collected e....