D.V. DEO Vs. COMMISSIONER OF CUSTOMS, KOCHI

JUDGEMENT

(1.) THIS is an appeal at the instance of assessee challenging the order passed by the Commissioner (Appeals) dated 14 -9 -2000. The adjudicating authority confirmed the demand notice proposing to levy cess on export of spice oils and oleoresins under Section 3 of Spices Cess Act, 1986. Admittedly, the demand is during a period when no exemption notification was in force. The assessee submitted a representation on 19 -8 -2000 to the Ministry of Commerce requesting to issue necessary orders exempting the cess for the period from 1 -4 -92 to 30 -6 -92 which is relevant for the present proceeding. Before the Commissioner (Appeals) the appellant contended that the proceedings are to be kept in abeyance till a clarification is received from the Ministry of Commerce. The above prayer was not granted by the Commissioner. Aggrieved by the above, the assessee has filed the present appeal.

(2.) EVEN in the appeal before us the prayer of the assessee is to keep the proceedings in abeyance till they get exemption from the Ministry. We are afraid that such a prayer cannot be granted by this Tribunal. The admitted position is that during the relevant period there was no exemption notification in force. Therefore, the authorities are fully justified in confirming the demand. We, therefore, dismiss the appeal.

(3.) OPERATIVE part of the order already pronounced in the open Court on 15 -9 -2003.