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2017 (2) TMI 615 - CESTAT ALLAHABAD

2017 (2) TMI 615 - CESTAT ALLAHABAD - TMI - Sugar 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 Author .....

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t arise - appeal allowed - decided in favor of appellant. - E/3275-3276 & 3280/2010-EX[SM] - A/70115-70117/2017-SM[BR] - Dated:- 13-1-2017 - Mr. Anil G. Shakkarwar, Member ( Technical ) Ms. Stuti Saggi, Advocate, for Appellant Shri Pawan Kumar Singh, Superintendent (AR), for Respondent ORDER Per Anil G. Shakkarwar The present three appeals are arising out of Order-in-Appeal No. 146-147 & 144-CE/LKO/2010 dated 19/07/2007 passed by Commissioner of Central Excise & Customs (Appeals), Luckno .....

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o 15/- per quintal with effect from 01/03/2008 and further sugar cess was increased to ₹ 24/- per quintal. Therefore, the appellants were issued with three Show Cause Notices. Show Cause Notice No. 12/Additional Commissioner/LKO/2009 dated 03/02/2009 issued to M/s Bajaj Hindustan Ltd. (Unit Gola Gokrannath), District Lakhimpur Kheri, wherein it was alleged that the duty paid stock of Sugar was liable to be levied with the differential Sugar Cess. Therefore, the demand of Sugar Cess amounti .....

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gar Cess was raised. The said Show Cause Notice dated 03/02/2009 was adjudicated through Order-in-Original No. 58/DC /STP/DEM/2009 dated 30/11/2009, wherein the Original Authority confirmed the demand of Sugar Cess of ₹ 18,72,734/- and imposed equal penalty. The Show Cause Notice dated 22/01/2009 issued to appellants M/s Bajaj Hindustan Ltd. (Unit Palia Kalan) was adjudicated through Order-in-Original No. 58/DC /STP/DEM/2009 dated 27/11/2009 through which Sugar Cess of ₹ 3,75,190/- w .....

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9/07/2007, wherein the ld. Commissioner (Appeals) has upheld the confirmation of demand of differential Sugar Cess and reduced the penalties from ₹ 18,72,734/- to ₹ 3,00,000/- & from ₹ 3,75,190/- to ₹ 75,000/-. Aggrieved by the said Order-in-Appeal appellants are before this Tribunal. The Order-in-Original No. 59/DC /STP/DEM/2009 dated 27/11/2009 was challegned by the appellant before Commissioner (Appeals) and the said appeal was decided through Order-in-Appeal No. 1 .....

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