2008 (5) TMI 522

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..... the subject matter in the show cause notice. Therefore, the order passed by the Commissioner (Appeals) is not legal and proper - appeal allowed - decided in favor of Revenue. - E/1997/2003 and E/CO-391/2003 - A/448-449/2008-WZB/C-I/(EB) - Dated:- 19-5-2008 - Ms. Jyoti Balasundaram, Shri A.K. Srivastava,JJ. REPRESENTED BY : Shri N.A. Sayed, JDR, for the Appellant. Shri P.V. Sadavarte, Ad .....

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..... 1985 to be cleared on payment of duty @ 16% adv. This classification declaration was accepted by the Assistant Commissioner on 19-4-2000. The Respondents appeared liable for payment of cess @ Rs. 14/- per quintal prescribed under Section 13 of the Sugar Cess Act, 1982 read with Sugar Development Fund Act, 1982 leviable on the sugar produced by any sugar factory. As such, they were required to pay .....

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..... y the assessee and there is no cause for imposition of penalty and demanding interest. Hence this appeal by the Revenue. 4. We find that the Respondents have filed a classification list with effect from 1-3-2000 classifying their product namely brown sugar under sub-heading no. 1701.90 of Central Excise Tariff attracting basic excise duty @, 16% adv. The same was accepted by the Assistant Commis .....

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