2003 (9) TMI 457

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.... Justice K.K. Usha, President]. -  This is an appeal at the instance of assessee challenging the order passed by the Commissioner (Appeals) dated 14-9-2000. The adjudicating authority confirmed the demand notice proposing to levy cess on export of spice oils and oleoresins under Section 3 of Spices Cess Act, 1986. Admittedly, the demand is during a period when no exemption notification was....