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Issues: (i) whether cess was leviable on the exported consignments of wheat covered by the eleven shipping bills; (ii) whether any cess could be levied in respect of the two shipping bills that were cancelled.
Issue (i): whether cess was leviable on the exported consignments of wheat covered by the eleven shipping bills.
Analysis: The demand was examined on merits notwithstanding the objection regarding pre-deposit. The order under challenge was found to suffer from no infirmity on the question of levy of cess on the goods actually exported. The Tribunal accepted the levy for the consignments that were finally exported and restricted the demand accordingly.
Conclusion: Cess was leviable on the quantity and value covered by the eleven shipping bills where export was completed, and the levy was upheld.
Issue (ii): whether any cess could be levied in respect of the two shipping bills that were cancelled.
Analysis: The Tribunal noted that the two shipping bills had been cancelled and no export took place against them. In the absence of export, no levy could survive in respect of those cancelled shipping bills.
Conclusion: No cess was leviable on the two cancelled shipping bills.
Final Conclusion: The levy of cess was sustained only to the extent of the consignments actually exported, and the demand was set aside for the cancelled shipping bills.
Ratio Decidendi: Cess tied to export transactions can be sustained only for goods actually exported, and no levy can be maintained for shipping bills that were cancelled before export.
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