2011 (9) TMI 781

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....e, for the Appellant. Shri I. Baig, DR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - The prayer in the applications is to dispense with the condition of pre-deposit of duty of Rs. 18,72,734/- and penalty of Rs. 3 lakhs. 2. After hearing both sides, we find that the appellants are engaged in the manufacture of sugar. They cleared the said sugar from their factory....

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....their godown. The lower authorities by referring to the notifications which are to the effect that "The above rate shall come into force with effect from 1-3-2008 and will apply on sugar dispatched or delivered on or after the said date" have held that the higher rate of cess would apply to the sugar ultimately sold to their buyers from the godown when the higher rate was applicable. 4. In....

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....red on payment of duty of excise and cess leviable on the date of clearance and subsequent increase in the rate of duty cannot be applied and differential demand cannot be upheld against the appellants. 5. After appreciating the submissions made by both sides, we agree with the contentions of the learned Advocate for the appellants. Admittedly, the cess is collected as duty of excise. Furt....