https://www.taxtmi.com/caselaws?id=122500 Sugar supplied under release orders issued under the Levy Sugar Supply (Control) Order, 1979, including quantities exceeding the factory's levy entitlement under Section 3(2)(f) of the Essential Commodities Act, 1955, was treated as levy sugar for classification purposes under Heading 1701.31 at the prima facie stage. The linked release mechanism and the Ministry's directions supported that the excess release did not fall outside the levy regime for present purposes. On that basis, a complete waiver of pre-deposit of duty and penalty was justified, and recovery was stayed pending disposal of the appeals. en-us Wed, 01 Nov 2006 00:00:00 +0530 Tue, 14 Aug 2012 11:37:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122500 Sugar supplied under release orders issued under the Levy Sugar Supply (Control) Order, 1979, including quantities exceeding the factory's levy entitlement under Section 3(2)(f) of the Essential Commodities Act, 1955, was treated as levy sugar for classification purposes under Heading 1701.31 at the prima facie stage. The linked release mechanism and the Ministry's directions supported that the excess release did not fall outside the levy regime for present purposes. On that basis, a complete waiver of pre-deposit of duty and penalty was justified, and recovery was stayed pending disposal of the appeals. Case-Laws Central Excise Wed, 01 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122500