2018 (8) TMI 543

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.... (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 of the case are that the appellant are enga....

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....al. 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 payable unless it is exempted as mentioned in....