sugar obtained by refining gur or khandsari sugar or any sugar obtained by reprocessing of defective damaged sugar or brown sugar, if the same ... some damaged sugar. This included, as it turned out later, some damaged sugar. When the reprocessed sugar arising out of this damaged sugar was cleared
sugar finally cleared from the factory and not merely with reference to the sugar initially produced, inclusive of the brown/damaged sugar. The Appellate Collector ... brown sugar had already been included in quantifying sugar produced for the purpose of granting rebate. That would clearly establish that damaged or brown sugar
khandsari sugar or any sugar obtained by
sugar has already been included in the quan- reprocessing of defective, damaged sugar
tity of sugar produced ... production of sugar. This included, as it turned out later, some damaged sugar. When the reprocessed sugar arising out of this damaged sugar was cleared
alleged shortage of 316.57 quintals of Brown Sugar detected at the time of officers visit to the factory.
2. Heard both the sides.
2.1 Shri ... Meena, learned DR pleaded that the quantity 316.57 quintals of Brown Sugar found short in the course of stock checking by the officers had been
Description of sugar Duty of excise and special
duty of excise
_________________________
Free sale Levy
sugar sugar
___________________________________________________________________________
(1) (2) (3)
___________________________________________________________________________
(Rupees per quintal)
Sugar produced ... khandsari sugar shall not be taken into account ;
(iv) any sugar obtained by reprocessing of defective or damaged sugar or brown sugar, if the same
notice has alleged unexplained losses of sugar of 11,581 Qtls. of sugar while reprocessing 35390 qtls. of brown sugar / scrap sugar. The records including ... brown sugar / scrap sugar should yield the same quantity of sugar. It is obvious that the percentage of recovery of sugar during reprocessing will depend
Sugar of 1989-90 season was processed for which only 1115 qtls of sugar was recovered resulting in loss of 385 qtls of sugar ... treated only on account of negligence in storing the brown sugar. On this reasoning, he has confirmed the demands. In the first instance, as stated
Directorate of Sugar to identify whether any particular consignment pertains to levy sugar or to free sale sugar. If any clearance is made ... order from the Directorate of Sugar as pertaining to levy sugar, then the rate of rebate applicable to levy sugar would apply and in case
dated 30-4-1983 "Any sugar obtained by reprocessing of defective or damaged sugar or brown sugar, if the same has already been included ... brown sugar was reprocessed during sugar season 1983-84 and 1706.63 quintals of sugar was obtained by reprocessing of 1921 quintals of brown sugar
qtls. of brown sugar during sugar season 1999-2000 which has been reprocessed during sugar season 2000-2001. Production of brown sugar by the appellants ... region/adjoining areas. Further it was noticed that the party issued brown sugar for reprocess in bulk quantity i.e. 2000 qtls. or more
