KESHORAIPATAN SAHAKARI SUGAR Vs. COLLECTOR OF CENTRAL EXCISE

JUDGEMENT

(1.) M /s Keshoraipatan Sahakari Sugar Mills Limited, a Government managed Sugar Unit, hereinafter referred as the Company, filed a revision application dated 29th of December, 1976, to the Government of India, Ministry of Finance, against the Order in Appeal No. 2596 -CE -76, dated 26 -11 -1976 passed by the Appellate Collector of Central Excise, Delhi. The Revision Application, having been transferred to the Tribunal as Appeal under Section 35P (2) of the Central Excises and Salt Act, hereinafter referred as the Act, is being disposed of as such.

(2.) THE Company engaged in the manufacture of sugar falling under Central Excise Tariff Item No. 1(1) claimed and received a rebate of Central Excise Duty amounting to Rs. 7,64,840/ - in respect of sugar produced in its Factory during the period from 1st December, 1973 to 30th June, 1974 in terms of Notification No. 1S9/73 -C.E., dated 4th October, 1973 as subsequently amended by Notification No. 78/74 -C.E., dated 20th April. 1974.

(3.) AFTER verification, the Central Excise Collectorate, New Delhi gave a credit to the ledger account of the Company on 5th of March, 1975 of the full rebate.