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CRESCENT SUGAR MILLS AND DISTILLERY LTD. versus ASSISTANT COLLECTOR OF CENTRAL EXCISES AND LAND CUSTOMS


Central Excise and Salt Act 1944 Sections 33 and 37 (3) Central Excise Rules, 1944, R 10 Excise Duty for Productivity Capacity (Sugar) Rules, 1972, R 5 Deposits on the basis of monthly exclusions of Central Excise Duty in manufacturer's failure Get done As a result of productivity, the manufacturer is entitled to pay the additional duty paid under R5 (3) under the excise duty of the Production Capacity (Sugar) Rules, 1972 R5 (3), which is an additional duty penalty. There is no need to provide for Section 33, Central Excise and Salt Act 1944, not to be decided before the notice is issued.

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