https://www.taxtmi.com/caselaws?id=212105 Sugar cess under the Sugar Cess Act, 1982 is levied and collected as duty of excise at the stage of production and clearance, so the rate prevailing on the date of clearance governs the liability. A later enhancement of cess cannot be applied to sugar already cleared from the factory merely because the goods remained in the godown or were sold after the higher rate notification took effect. On that prima facie view, the assessee established a strong case for interim relief, and waiver of pre-deposit of duty and penalty was granted. en-us Fri, 09 Sep 2011 00:00:00 +0530 Thu, 12 Apr 2012 15:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212105 Sugar cess under the Sugar Cess Act, 1982 is levied and collected as duty of excise at the stage of production and clearance, so the rate prevailing on the date of clearance governs the liability. A later enhancement of cess cannot be applied to sugar already cleared from the factory merely because the goods remained in the godown or were sold after the higher rate notification took effect. On that prima facie view, the assessee established a strong case for interim relief, and waiver of pre-deposit of duty and penalty was granted. Case-Laws Central Excise Fri, 09 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212105