High Court of Bombay Dismisses Appeal of Sugar Factory in Central Excise Duty Dispute — Section 11-D of Central Excise Act, 1944 Applies Even When Exemption Under Section 5-A is Available. The court held that the amount collected as duty from buyers is recoverable under Section 11-D regardless of exemption, and the assessee cannot retain such amount.
8 Sep 2017The appellant, Jalna Sahakari Sakhar Karkhana Ltd., a sugar factory, filed a first appeal under Section 35-G of the Central Excise Act, 1944, challeng...
