2007 (9) TMI 153

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... involved in these appeals, therefore, are being taken up together. 2. The Revenue filed these appeals against the impugned orders whereby penalty and interest under Section 11AC of the Central Excise Act on late payment of duty was set aside by Commissioner (Appeals). The contention of the Revenue is that as the duty has been paid after due date, therefore, as per the provisions of Section 11A....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....m the free sugar quota. The respondent cleared the sugar which was on loan as levy sugar and pay duty accordingly. Thereafter, in the year 1998, the Ministry of Food and Consumer Affairs decided that the sugar which was cleared on loan basis is to be treated as free sugar quota and in Feb. 1999 the Government also paid to the respondent the differential price. Thereafter, the respondents take up w....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... The facts are not in dispute. In the present case, the respondent cleared the sugar from the free sugar as levy sugar as loan as per the order of Ministry of Food and Consumer Affairs, subsequently, the Ministry of Food decided that this quantity is to be treated as free sugar and also reimburse the difference in the price between levy and free sugar on Feb. 1999. As the appellant received the sa....