9911796707
TMI Blog2024 (8) TMI 773X X X X Extracts X X X X X X X X Extracts X X X X ..... MISSIONER OF C.E. S.T. -SURAT [ 2024 (5) TMI 785 - CESTAT AHMEDABAD] , wherein it was held that ' 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 the excise duty should be given. Hence, under the facts of the present case in view of the judgment in the case of export of goods by virtue of Notification No. 42/2001- CE (NT) the appellant is not liable to pay sugar cess. Moreover, as per Notification issued vide Circular No. 10/93 CX.08 dated 01.09.1993 in case of export of sugar, the sugar cess is exempted.' Thus, the demand of sugar cess raised as per the impugned order is not sustainable. Hence, the imp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt is liable for payment of sugar cesson export of sugar. We find that the very same issue in the appellant s own case has been decided by this Tribunal vide Final Order No. 11047-11049/2024 dated 14.05.2024, wherein the following order has been passed:- 4. We have carefully considered the submission made by both sides and perused the records. We find that the department has raised the demand of sugar cess on the ground that the appellant cannot be escaped from the payment of sugar cess on export of sugar as the same is not covered 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 w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of interest on such duty and Cess. Commissioner (Appeals), rejected the claim of assessee as regards the interest liability on central excise duty but allowed the appeal in respect of interest on Cess. Revenue is in appeal against the setting aside of interest on cess. 3. Ld. SDR would submit that duty liability on respondent arose due to diversion of export sugar for home consumption. It is the submission that interest liability also arose as Notification No. 42/2001-C.E. (N.T.) dated 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n also including the requirement to pay interest on cess, was communicated to the appellant on 7-8-2001. Only the computation was made in application of the provision of Notification No. 41/2001 instead of Section 11AA of Central Excise Act. Therefore, the period excluded for charge of interest prior to the date of determination and 90 days thereafter contained in Section 11AA of Central Excise Act, needs to be reconsidered for the collection of interest 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 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d we do so. Appeal is allowed as indicated hereinabove. 4.3 The identical issue has been considered by the Larger Bench of this Tribunal wherein the identical levy of rubber cess in terms of Rubber Act, 1947, the larger bench has held that the mode adopted for collection of excise either from owner or state or from the manufacturer by whom the rubber is used will not change nature of excise duty which is 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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