2012 (8) TMI 833

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..... p;            JUDGEMENT No representation for the appellant despite notice, nor any request of theirs for adjournment. On the last occasion also, there was no representation for the party despite notice. On a perusal of the records, it is found that, in the case of Shree Renuka Sugars Ltd., vs. The Commissioner of Central Excise, Belgaum [2 .....

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..... ained from the Hon'ble High Court. Therefore, the ratio of the Tribunal's decision in the case of Shree Renuka Sugars Ltd. (supra) is liable to be followed in the present case. 2. The learned Superintendent (A.R.) has referred to the decision of the Gujarat High Court in the case of Commissioner Vs. Sahakari Khand Udyog Mandli Ltd. [2011 (263)E.L.T.34 (Guj.)] wherein it was held that Sugar Cess d .....

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