2018 (12) TMI 1097

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..... inable as the issue involved is of rebate of sugar cess - Held that:- The sugar cess is a duty of excise, therefore, the matter relates to rebate duty including sugar cess is not appealable before this 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.
MR. RAMESH NAIR, MEMBER (JUDICIAL) And M .....

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..... able. Accordingly, the order needs to be 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 a .....

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