Stay relief for mushroom cess demand declined, leaving the lower appellate order in force pending early hearing.

Stay of the lower appellate authority's order was sought in relation to cess demanded on mushrooms under the Agricultural and Processed Food Products Export Cess Act. CEGAT, Madras declined the stay and left the department at liberty to seek an early hearing, so the lower appellate order remained operative pending further proceedings.

---

---

Issues: Whether stay of the lower appellate authority's order was warranted in respect of the cess demand on mushrooms under the Agricultural and Processed Food Products Export Cess Act.

Outcome: Stay was declined and the department was left at liberty to seek early hearing.

---