2008 (10) TMI 509

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.... None, for the Respondent. [Order per : M.V. Ravindran, Member (J)]. -  This appeal is directed against the Order-in-Appeal No. SDK(1964)288/MI/2002 dated 31-12-2002. 2. Relevant facts that arise for consideration is that respondent had executed a bond of Rs. 20 crores for clearance of sugar without payment of duty, for export. Out of quantity of sugar cleared for export unde....

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....6-2001 clearly stipulates that interest is payable. He would rely upon the larger bench decision of tribunal in the case of TTK-LIG Ltd. - 2006 (193) E.L.T. 169 to submit that Cess is also a duty of excise as per Sugar Cess Act. He submits that impugned order is erroneous to that extent. 4.  None appeared for respondent nor there is any request for adjournment. Respondent has also not file....

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....for payment of cess, and interest charges, arising from diversion for home consumption. Therefore, while the liability to pay the cess on diversion for home consumption arise from the Sugar Cess Act, read with the Central Excise Act and Rules, the interest charges on cess would be governed only with reference to the provisions of Central Excise Act and Rules. Section 11AA of Central Excise Act pro....

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....he impugned order are correct in law and maintained. Appellant shall be served with another demand separately for the interest on cess based on the findings contained in this order in appeal, which shall be payable by the appellant immediately, otherwise they shall be additionally liable for additional charge of interest for each month of delay, in excess of the amount determined in the revised de....