2017 (2) TMI 615

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....te, for Appellant Shri Pawan Kumar Singh, Superintendent (AR), for Respondent ORDER Per Anil G. Shakkarwar The present three appeals are arising out of Order-in-Appeal No. 146-147 & 144-CE/LKO/2010 dated 19/07/2007 passed by Commissioner of Central Excise & Customs (Appeals), Lucknow. The issue is same in the said three appeals. Therefore, they are taken together for decision. 2. Br....

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....vied with the differential Sugar Cess. Therefore, the demand of Sugar Cess amounting to Rs. 18,72,734/- was raised through said Show Cause Notice dated 03/02/2009. In similar manner, through Show Cause Notice No. 05 Dem/STP/2009 dated 22/01/2009 issued to M/s Bajaj Hindustan Ltd. (Unit Palia Kalan), District - Lakhimpur Kheri, a demand of Rs. 3,75,190/- of Sugar Cess was raised. Further, through S....

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....2009 dated 27/11/2009 wherein Sugar Cess of Rs. 2,42,301/- was confirmed and equal penalty was imposed. Aggrieved by the said Orders-in-Original appellant preferred appeal before Commissioner (Appeals). The Appeals arising out of Orders-in-Original dated 27/11/2009 & 30/11/2009 were decided through common Order-in-Appeal No. 146-147-CE/LKO/2010 dated 19/07/2007, wherein the ld. Commissioner (Appea....

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....as cleared from the factory on the payment of appropriate duty and after the appropriate duty was paid there was no question of calling the same as short paid goods. 4. Heard the ld. D. R. who has supported the impugned Order-in-Appeal. 5. Having considered the rival contentions and on perusal of records I find that Sub-section 4 of Section 3 of Sugar Cess Act, 1982 provides that the provisi....