https://www.taxtmi.com/caselaws?id=126610 Cess under the Jute Manufactures Cess Act, 1983 could not be demanded again on laminated jute fabrics and jute bags made from jute fabrics where cess had already been paid at the fabric stage. The exemption notifications and departmental trade notice indicated that cess was intended to be levied only once on the jute product. The earlier Larger Bench ruling was distinguished because it had not considered the relevant exemption notifications and clarifications. On that basis, the further demand on the laminated fabrics and bags was held unsustainable and was set aside. en-us Fri, 17 Apr 2009 00:00:00 +0530 Thu, 22 Nov 2012 15:24:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126610 Cess under the Jute Manufactures Cess Act, 1983 could not be demanded again on laminated jute fabrics and jute bags made from jute fabrics where cess had already been paid at the fabric stage. The exemption notifications and departmental trade notice indicated that cess was intended to be levied only once on the jute product. The earlier Larger Bench ruling was distinguished because it had not considered the relevant exemption notifications and clarifications. On that basis, the further demand on the laminated fabrics and bags was held unsustainable and was set aside. Case-Laws Central Excise Fri, 17 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126610