9911796707
TMI Blog2008 (10) TMI 509X X X X Extracts X X X X X X X X Extracts X X X X ..... r : M.V. Ravindran, Member (J)]. This appeal is directed against the Order-in-Appeal No. SDK(1964)288/MI/2002 dated 31-12-2002. 2. Relevant facts that arise for consideration is that respondent had executed a bond of Rs. 20 crores for clearance of sugar without payment of duty, for export. Out of quantity of sugar cleared for export under bond, 14,906 quintals of sugar was diverted to home ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me consumption. Therefore, while the liability to pay the cess on diversion for home consumption arise from the Sugar Cess Act, read with the Central Excise Act and Rules, the interest charges on cess would be governed only with reference to the provisions of Central Excise Act and Rules. Section 11AA of Central Excise Act provides that interest shall be paid on Central Excise duties after 90 days ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erved 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 payme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iod as is mentioned in notification No. 42/2001-C.E. (N.T.) will be payable by the respondent for diversion of the sugar to home consumption. 8. In view of the above reasoning, we are of the considered view that the impugned order to the extent it sets aside the interest payable on the amount of Sugar Cess is unsustainable and is liable to be set aside and we do so. Appeal is allowed as indicate ..... X X X X Extracts X X X X X X X X Extracts X X X X
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