TMI Blog2018 (8) TMI 543X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. Appeal allowed - decided in favor of appellant. - Appeal No: E/12020/2016-DB - A/11367/2018 - Dated:- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e sugar cess payable on V. P. Sugar is not covered under the meaning duty , as prescribed under Explanation-I to the Notification No. 42/2001-CE (N.T.) dated 26.06.2001, show cause notice was issued for recovery of the said sugar cess amounting to ₹ 38,16,000/- with interest and penalty. On adjudication, the demand was confirmed with interest and penalty of equal amount under Rule 25 of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... riod set-aside the demand by allowing their appeal vides order No. CCESA-VAD(APP-II)/SSP-121/2014-15 dated 27.03.2015. 5. Per contra, Ld. AR for the Revenue reiterated the findings of the Ld. Commissioner (Appeals). He submits that the order of the Ld. Commissioner (Appeals) dated 27.03.2015 has been accepted by the department. 6. We find that the short issue involved in the present appeal i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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