https://www.taxtmi.com/caselaws?id=372328 The Tribunal dismissed the ROM application filed by the Revenue seeking rectification of the order in Appeal No. E/10489/2018. The Tribunal affirmed that sugar cess is considered a duty of excise under the Central Excise Act, 1944, based on a judgment by the Karnataka High Court. Therefore, matters related to the rebate of sugar cess fall within the scope of non-appealable issues before the Tribunal. Similarly, in another case (E/10218/2015-DB), the Tribunal also deemed an appeal regarding rebate of sugar cess as non-maintainable due to its classification as a duty of excise. en-us Wed, 14 Nov 2018 00:00:00 +0530 Fri, 21 Dec 2018 06:49:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372328 The Tribunal dismissed the ROM application filed by the Revenue seeking rectification of the order in Appeal No. E/10489/2018. The Tribunal affirmed that sugar cess is considered a duty of excise under the Central Excise Act, 1944, based on a judgment by the Karnataka High Court. Therefore, matters related to the rebate of sugar cess fall within the scope of non-appealable issues before the Tribunal. Similarly, in another case (E/10218/2015-DB), the Tribunal also deemed an appeal regarding rebate of sugar cess as non-maintainable due to its classification as a duty of excise. Case-Laws Central Excise Wed, 14 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372328