TaxTMI 
TaxTMI 
2024 (8) TMI 845
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.... of Sugar Cess under Notification No. 42/2001-CE (NT) dated 26.06.2001 for export of sugar. The case of the department is that the goods under Notification No. 42/2001-CE (NT) can be cleared for export under bond without payment of excise duty. However, the Cess is not the excise duty therefore, the appellants are liable to pay the sugar Cess which is other than excise duty and the same is not exempted under Notification No. 42/2001-CE (NT). 2. Shri Rahul Gajera, Learned Counsel appearing on behalf of the appellant at the outset submits that the same issue involved in the present appeals have been decided by this Tribunal in the case of Shree Mahuva Pradesh SahakariKhandUdhyog Mandli Ltd vide final order No. 11591- 11592/2024 dated 22.07....
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....under the Notification No. 42/2001- CE (NT) on the ground that the sugar cess is not an excise duty. We find that as per the Sugar Cess Act, 1982 the sugar cess is payable as per the provisions of sugar cess act which mandates that cess will be levied and collected as duty of excise on all sugar produced by any sugar factory in India. Sub- section 4 of the act also provides that provisions of Central Excise Act, 1944 and rules made thereunder including relating to refund and exemption shall apply in relation to levy and collection of the duty of excise under that. 4.1 In view of the said provision it is clear that even though the sugar cess is levy under the Sugar Cess Act, 1982 by virtue of the provisions under sugar cess act, the....
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....d 26- 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 filed any cross- objections. Since the matter is of 2003, we take up the appeal for disposal in the absence of any representation from respondent. 5. We considered the submissions made by ld. SDR and perused records. It is seen that learned Commissioner (Appeals) while setting aside the interest liability on the Sugar Cess (paid....
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....erest charges payable on cess. Except for this change in the quantum of interest on cess liable to be paid by the appellant, the findings on other charges contained in the 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 demand order of the concerned Maritime Commissioner, till the date of payment". 6. We notice that the Sugar Cess is payable as per the provisions of Sugar Cess Act, ....
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.... levied as a cess. The sugar cess remains as excise duty notwithstanding the fact that it is levied as cess for purpose of Section 12 of Rubber Act, 1947. 4.4 It was further held that subsequent allocation of an amount by appropriation made by law by parliament will not take away duty of excise leviable under cess under Rubber Act from sweep provisions of Section 3 (1)of Customs Tariff Act, for imposing additional duty of customs equal to excise duty leviable under Section 12 A. Similar duty i.e. rubber cess was considered as duty of excise. 4.5 Applying the ratio of these judgments in the present case also, the Sugar Cess Act, 1982 is nothing but the duty of excise. Accordingly, the same treatment to the sugar cess as to ....