Spices cess on exports remained enforceable without an exemption notification, and pending clarification could not suspend liability.

Cess on exports remained payable where no exemption notification was in force during the relevant period, because the statutory levy under Section 3 of the Spices Cess Act, 1986 continued to operate. A request to keep the proceedings in abeyance pending a possible future clarification or exemption could not override the existing legal liability. On that basis, the demand was sustained and the request for adjournment or suspension of proceedings was rejected.

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Issues: Whether the assessee was entitled to have proceedings kept in abeyance pending a possible exemption and whether the demand of cess on exports could be sustained in the absence of any exemption notification in force during the relevant period.

Analysis: The relevant period was one during which no exemption notification was operating. On that admitted position, the levy under Section 3 of the Spices Cess Act, 1986 remained enforceable. A request to keep the matter pending until a future clarification or exemption from the Ministry could not displace the existing statutory liability, and the authorities were justified in confirming the demand.

Conclusion: The request to keep the proceedings in abeyance was rejected and the demand of cess was upheld.

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