https://www.taxtmi.com/caselaws?id=338915 Sugar cess is chargeable at the time sugar is cleared from the factory, because Section 3(4) of the Sugar Cess Act, 1982 applies the Central Excise levy and collection framework. Where sugar was cleared after payment of the duty and cess then applicable, there was no legal basis to treat the goods as short-paid merely because the cess rate was enhanced later. The subsequent increase could not be applied retrospectively to goods already cleared, so a demand for differential sugar cess was not sustainable and the appeals were allowed. en-us Fri, 13 Jan 2017 00:00:00 +0530 Thu, 24 Aug 2017 16:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338915 Sugar cess is chargeable at the time sugar is cleared from the factory, because Section 3(4) of the Sugar Cess Act, 1982 applies the Central Excise levy and collection framework. Where sugar was cleared after payment of the duty and cess then applicable, there was no legal basis to treat the goods as short-paid merely because the cess rate was enhanced later. The subsequent increase could not be applied retrospectively to goods already cleared, so a demand for differential sugar cess was not sustainable and the appeals were allowed. Case-Laws Central Excise Fri, 13 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338915