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TMI Blog2011 (9) TMI 781X X X X Extracts X X X X X X X X Extracts X X X X ..... ugar - sugar was cleared from their factory after 1-1-2008, by paying cess at the rate of Rs. 15/- per quintal. However, the rate of cess was increased with effect from 1-3-2008 from Rs. 15/- per quintal to Rs. 24/- per quintal - Section 3(4) of Sugar Cess Act, 1982 makes it clear that all the provisions of the Central Excise Act and the rules made thereunder shall apply in relation to the levy an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iable thereon and sugar cess leviable under Sugar Cess Act, 1982. Such clearances were effected by the appellants before 1-1-2008 when the rate of such sugar cess was Rs. 14/- per quintal. The said rate of cess was increased from Rs. 14/- per quintal to Rs. 15/- per quintal with effect from 1-1-2008. Similarly, sugar was cleared from their factory after 1-1-2008, by paying cess at the rate of Rs. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authorities, the learned Advocate has drawn our attention to the provisions of Sugar Cess Act, 1982. The Section 3 of the said Act, which is the levying section is to the effect that there shall be levied and collected cess as duty of excise on sugar produced by any sugar factory in India. Similarly, sub-section (4) of Section 3 of the said Act is to the effect that provisions of the Central Exci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctory and not sold. Further, Section 3(4) of Sugar Cess Act, 1982 makes it clear that all the provisions of the Central Excise Act and the rules made thereunder shall apply in relation to the levy and collection of said cess. As such, it can be safely concluded that once the sugar gets cleared from the factory on payment of duty of excise at the rate applicable on the date of clearance, any subseq ..... X X X X Extracts X X X X X X X X Extracts X X X X
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