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Issues:
1. Discrepancy in exported quantity of Indian Milling Wheat. 2. Demand of cess amount by Customs authority. 3. Appeal against the imposition of penalty and demand of cess. 4. Interpretation of relevant legal provisions and notifications. 5. Consideration of pre-deposit requirement in appeal proceedings. Analysis: 1. The appellants, a Government of Haryana Enterprise, exported Indian Milling Wheat but faced a discrepancy as they exported only 11 consignments out of 13 filed shipping bills. The Customs authority demanded a cess amount of Rs. 5,40,000 for three shipments without specifying the legal basis for the demand. The appellants contested this discrepancy, arguing that no goods were exported against the two cancelled shipping bills and thus no cess was payable. The proper officer had also assessed these bills as not liable for any cess. 2. The Customs authority confirmed the demand for cess and imposed a penalty of Rs. 2000. The Commissioner of Customs (Appeals) dismissed the appeal due to non-compliance with Section 129E of the Customs Act, 1962, and on merits. However, the Tribunal noted that the impugned order was non-speaking and failed to consider relevant legal precedents, including the exemption under the Agricultural Processsed Foods Products Export Cess Act, 1985. The Tribunal upheld the levy of cess but restricted it to the quantity and values of the 11 shipping bills that were actually exported, waiving the levy for the two cancelled bills. 3. The Tribunal found no new grounds to consider beyond those raised before the Commissioner, confirming the decision on cess levy. The stay application was allowed, and the pre-deposit requirement was waived. Consequently, the appeal was disposed of in favor of the appellants, providing clarity on the liability for cess based on the exported quantity and values. The Tribunal's decision was pronounced on 13-10-2005, resolving the issues raised by the appellants regarding the demand for cess and penalty.
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