Exemption from excise duty does not extend to cess, with stay retained in Revenue's appeal

Exemption from excise duty was treated as not automatically extending to Education Cess, and the Tribunal refused to vacate the stay granted in Revenue's appeal. Relying on a High Court ruling on the limited reach of duty exemption and on earlier applications in which stay had been granted in Revenue's favour, the Tribunal held that no sufficient case was made out to discharge the stay. The stay therefore continued in force, and the matter was directed to be heard on the scheduled date.

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Issues: Whether the stay granted in favour of the Revenue should be vacated.

Outcome: The application for vacation of stay was rejected, and the stay continued to operate.

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