2005 (10) TMI 478

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..... ardesi, SDR, for the Respondent. [Order per : T. Anjaneyulu, Member (J)]. The appellants are a Government of Haryana Enterprise and/or a recognized Export House status. In the normal course of business, the appellants filed 13 shipping bills for export of Indian Milling Wheat (Machine Clean) for a total quantity of 1,02,769.12 MTs. However, the appellants exported only 11 (eleven) consig .....

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..... of the Agricultural Produce Cess Act, 1940 with appropriate rate of interest and penalty. On adjudication of the matter, the said demand is confirmed while imposing penalty of Rs. 2000/- (Rupees Two Thousand only). On filing appeal, the Commissioner of Customs (Appeals), Kandla, dismissed the same for non-compliance of Section 129E of the Customs Act, 1962 and as well as on merits. 2. After hea .....

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..... (67) E.L.T. 34 (S.C.) in respect of the meaning of the word process . The ld. Commissioner failed to appreciate that the goods under export were exempted from payment of cess under the Agricultural Processsed Foods Products Export Cess Act, 1985 as per Notification No. S.O. 915(E) dated 15-12-1986 issued by the Ministry of Commerce and the same were chargeable to Nil rate of cess. 5. The ld. Co .....

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