https://www.taxtmi.com/caselaws?id=125212 Sugar Cess is levied and collected as a duty of excise under the Sugar Cess Act, 1982, so the Central Excise Act, 1944 and the related rules govern its levy and collection. Where goods cleared for export under bond are diverted to home consumption, Notification No. 42/2001-C.E. (N.T.) provides for payment of excise duty and interest. On that basis, interest on Sugar Cess follows the same statutory framework as interest on excise duty and is recoverable when export goods are diverted for local use. en-us Wed, 22 Oct 2008 00:00:00 +0530 Sat, 20 Oct 2012 16:15:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125212 Sugar Cess is levied and collected as a duty of excise under the Sugar Cess Act, 1982, so the Central Excise Act, 1944 and the related rules govern its levy and collection. Where goods cleared for export under bond are diverted to home consumption, Notification No. 42/2001-C.E. (N.T.) provides for payment of excise duty and interest. On that basis, interest on Sugar Cess follows the same statutory framework as interest on excise duty and is recoverable when export goods are diverted for local use. Case-Laws Central Excise Wed, 22 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125212