2018 (8) TMI 543

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....Member (Technical) For Appellant (s): Shri Navin Gheewala, Consultant For Respondent (s): Shri S. N. Gohil, AR ORDER Per: Dr. D. M. Misra Heard both sides. 2. This is an appeal filed against the order-in-appeal No. CCESA-VAD(APP-II)/VK-241/2015-16 dated 14.09.2016 passed by Commissioner (Appeals-II), Central Excise, Customs and Service Tax-Vadodara. 3. Briefly stated the facts....

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.... (Appeals), who in turn, rejected their appeal. Hence, the present appeal. 4. Ld. Consultant Shri Navin Gheewala for the appellant has submitted that the sugar cess on export of sugar has been exempted by the Ministry of Food vide Notification No. 585 (E), dated 30.07.1993. In support, he has referred to appendix-III of the Central Excise Tariff Act, 1985. Further, he has submitted that cess is....

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.... find that the levy of sugar cess has been exempted by virtue of notification issued by the Ministry of Food dated 30.07.1993 as mentioned in Appendlix-III of the Central Excise Tariff Act, 1985 on its export out of India. Also, in the Circular of the CBEC dated 20.03.2007, it is clarified that cess is payable unless it is exempted. In these circumstances, we do not find any merit in the impugned ....