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Circular No. 589/26//2001-CX
 25th Sept 2001.

F.No. 14/1/95-CX.I
Government of India
Ministry of Finance
Department of Revenue

Subject:- Recovery of Central Excise duty on account of fixation of ex-factory prices of levy sugar for 1974-75 to 1979-80 sugar seasons.

            It has been brought to the notice of the Board that demands raised by some Commissionarates on revision, of ex-factory prices of levy sugar for 1974-75 to 1979-80 sugar seasons, by Ministry of Food in view of Supreme Court Judgement in the case of Malaprabha Cooperative Sugar Factory Limited Vs. Union of India, have been set aside by CEGAT vide Order No. C-I/2368-2371/99WZB dated 12.9.99 in the case of M/s Bhagwati S.S.K Limited Vs. CCE, Pune. The appeal against this Order has been dismissed by the Supreme Court vide Order dated 28.7.2000 in Dy. No. 778/2000 CEGAT has also, vide Order No. C-II/289-299/99 WZB dated 5.11.99 in the case of Vasantdada S.S.K. Limited Vs. CCE, Pune-II and vide order No. C-II/1697-1704/99/WRB dated 17.7.99 in the case of Shri Siddhasiwa S.S.K Limited Vs. CCE, Pune set aside the appeals of the Department on the same issue. The appeal filed by the Department in the case of Vasantadada S.S.K.Limited Vs. CCE, Pune-II has been dismissed by the Supreme Court vide order 15.12.2000 in Dy. No. 4389/2000. In the case of Shri Siddhasiwa S.S.K Limited Vs. CCE, Pune. Ministry has decided not to file any appeal.

1. In the circumstances, the field formations are advised to dispose of the pending show-cause notices on this issue on merit and keeping in view the above said judgements.
2. Receipt of this circular may please be acknowledged.
3. Hindi version will follow.