2015 (9) TMI 929

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....oduct is subject to levy of Excise duty. As required under the Control Orders, the petitioner is under obligation to levy stipulated quantity of manufactured sugar and the rest can trade in free market. The Excise duty for these two components is different. In the year 1991, when duty of a particular rate is levied upon the free market sugar, the respondent claimed exemption under Notification ....

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....nefit under the aforesaid notification. The respondent filed an application under Section 11B of the Act before the Assistant Collector of Central Excise, Division-III, Visakhapatnam, for refund of pre-deposit amount of Rs. 3,69,600/-. The Assistant Collector passed an order, dated 7-6-1994, holding that the respondent is not entitled for refund since the burden of duty was passed on to the con....

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....1/83 as amended were misused by the assessee by collecting the excess amounts from the buyers and retaining the same with them without depositing the same with the Department. Therefore, the refund claim under Section 11B appears to be not legal and proper. Therefore, the opinion of the CEGAT to refund the amounts under provisions of Section 11B, appears to be not proper, and hence may be set asid....

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....spondent. The unreasonable and highhanded approach exhibited by the Assistant Collector has resulted in such a prolonged litigation and had in fact burdened the department to an additional liability, in the form of interest. The respondent claimed benefit under the aforesaid notification and the same was extended by the original authority. The appeal filed by the department, no doubt, was al....