https://www.taxtmi.com/caselaws?id=94304 Clearance of jute manufactures to another factory of the same manufacturer under Chapter X procedure was not treated as captive consumption for cess purposes, because Rule 3 of the Jute Manufactures Cess Rules, 1984 fastens cess on finished goods removed for sale or subsequent sale and a central excise exemption notification does not govern levy under the separate cess law. The cess remained leviable on removal. On limitation and penalty, the matter was remitted for fresh consideration because the record lacked a categorical finding on when cess became payable and the relevant factual aspects needed re-examination; in the absence of suppression, the penalty was set aside. en-us Mon, 13 Mar 2000 00:00:00 +0530 Mon, 21 Nov 2011 14:57:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94304 Clearance of jute manufactures to another factory of the same manufacturer under Chapter X procedure was not treated as captive consumption for cess purposes, because Rule 3 of the Jute Manufactures Cess Rules, 1984 fastens cess on finished goods removed for sale or subsequent sale and a central excise exemption notification does not govern levy under the separate cess law. The cess remained leviable on removal. On limitation and penalty, the matter was remitted for fresh consideration because the record lacked a categorical finding on when cess became payable and the relevant factual aspects needed re-examination; in the absence of suppression, the penalty was set aside. Case-Laws Central Excise Mon, 13 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94304