TMI Blog2012 (8) TMI 833X X X X Extracts X X X X X X X X Extracts X X X X ..... arat High Court was rendered on 11/3/2010 i.e. more than two years ago. The department’s appeal against the Tribunal’s decision in the case of Shri Renuka Sugars Ltd. [2007 (8) TMI 147 - CESTAT, BANGALORE] had been filed in the Hon’ble High Court of Karnataka on 19/2/2008 i.e. more than four years ago. Apparently, the department’s stay application is pending before the Hon’ble High Court of Karnat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sioner of Central Excise, Belgaum [2007 (218)E.L.T.388(Tri-Bang)], the Division Bench had held against the Revenue on an identical issue. The issue which arose in that case was whether the assessee could take CENVAT credit of sugar cess paid under the Sugar Cess Act 1982. The assessee had imported sugar on payment of customs duties including CVD. The CVD so paid was equivalent to the cess payable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wherein it was held that Sugar Cess did not assume the character of central excise duty to warrant levy of education cess thereon. This decision of the Hon ble Gujarat High Court was rendered on 11/3/2010 i.e. more than two years ago. The department s appeal against the Tribunal s decision in the case of Shri Renuka Sugars Ltd. had been filed in the Hon ble High Court of Karnataka on 19/2/2008 i.e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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