2018 (12) TMI 1097

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... is Tribunal - the ROM application is dismissed as there is no error in the order passed by this Tribunal - Revenue’s appeal is dismissed as non-maintainable. - Misc. Application No. E/ROM/10655/2018-DB, Appeal No. E/10218,10272/2015-DB - M/11330/2018, A/12694-12695/2018 - Dated:- 14-11-2018 - MR. RAMESH NAIR, MEMBER (JUDICIAL) And MR. RAJU, MEMBER (TECHNICAL) For Appellant: Shri K. Kinariw .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rectified. 3. Sh. Rahul Patil, Dy. General Manager on behalf of the respondent company submits that the Karnataka High Court in their own case reported as Commr. of Central Excise Customs Service Tax Belgaum vs Shree Renuka Sugars 2014 (302) ELT 33 (Kar.) held that levy and collection of cess is under Central Excise Act, 194 and it is treated as levy and collection of duty of excise on sug .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X