Sugar Export Promotion Act, 1958
An Act to provide for the export of sugar in the public interest and for thelevy and collection in certain circumstances of an additional duty of excise on sugar produced in India.

7. Levy of additional excise duty on sugar. -(1) Where sugar delivered by any owner falls short of the export quota fixed for it by any quantity (hereinafter referred to as the said quantity), there shall be levied and collected on so much of he sugar despatched from the factory for consumption in India as is equal to the laid quantity, a duty of excise at the rate of forty-five rupees and fifty-five naye paise per quintal.

(2) The duty of excise referred to in sub-section (1) shall be in addition to he duty of excise chargeable on sugar under any other law for the time being in force, and shall be paid by the owner to such authority as may be specified in the notice demanding the payment of duty and within such period not exceeding ninety lays as may be specified in such notice.

(3) If any such owner does not pay the whole or any part of the duty payable by him within the period referred to in sub-section (2), he shall be liable to pay in respect of every period of thirty days or part thereof during which the default continues a penalty which may extend to ten per cent of the duty outstanding from time to time the penalty being adjudged in the same manner as the penalty to which person is liable under the rules made under the Central Excise Act, 1944 (1 of 944), is adjudged.

(4) The provisions of the Central Excise Act, 1944 (1 of 1944) and the rules made thereunder, including those relating to refunds and exemptions from duty, hall, so far as may be, apply in relation to the levy and collection of the duty of excise or any other sum referred to in this section as they apply in relation to the levy and collection of the duty on sugar or other sums of money payable to the Central Government under that Act or the rules made thereunder.