Court Rules Section 11D of Central Excise Act Prevails Over Essential Commodities Act in Sugar Incentive Scheme Case.

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....Recovery of duty u/s 11D - sugar incentive scheme - appellant had collected the amount of ₹ 85/- per quintal, however, had deposited ₹ 52/- per quintal with the Central Government - Section 11-D of the Central Excise and Salt Act, 1944, which was introduced later in point of time, the said provision will prevail over the provisions of the Essential Commodities Act, 1955 - HC....