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<h1>Tribunal denies revenue's stay request on cess levy for mushrooms; fungus not vegetables.</h1> The Tribunal denied the revenue's request for a stay of the lower authority's order on cess levy for mushrooms, as mushrooms were deemed fungus, not ... Stay/Dispensation of pre-deposit - Cess The revenue sought a stay of the lower appellate authority's order regarding the levy of cess on mushrooms under the Agricultural and Processed Food Products Export Cess Act. The authority held that mushrooms were not covered under the Act as they were considered fungus, not vegetables. The revenue argued that mushrooms should be classified as vegetables based on Customs Tariff Act notes. The Tribunal denied the stay, stating the lower authority's reasoning was not inherently flawed and favored the assessee due to a balance of convenience.