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2017 (2) TMI 615 - CESTAT ALLAHABADSugar cess - effect of increase in levy of sugar cess after clearance of sugar from the factory - Held that: - The provisions of Central Excise Act, 1944 require payment of duty of excise at the time of clearance of goods from the factory. Central Excise Act has not empowered authorities to collect the duty on goods after they are cleared from the factory when appropriate duty leviable at the time of clearance was paid. Similarly, Central Excise Authorities are not empowered to collect any duty which has been increased after clearance of goods, on goods cleared on payment of appropriate duty at the time of clearance. Since all the provisions of Central Excise Act are made applicable for levy and collection of Sugar Cess through Sub-section 4 of Section 3 of Sugar Cess Act, 1982, the increased levy of Sugar Cess, after the date of clearance from the factory on payment of appropriate Central Excise duty and appropriate Sugar Cess does not arise - appeal allowed - decided in favor of appellant.
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