TaxTMI 
TaxTMI 
2017 (2) TMI 615
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....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. Brief facts of the case are that the appellants ....
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....re, 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 Show Cause Notice No. 06 Dem/STP/2009 dated 22/....
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..... 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 (Appeals) has upheld the confirmation of demand of d....
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....propriate 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 provisions of Central Act, 1944 & Rules made thereunder sha....