https://www.taxtmi.com/caselaws?id=465772 Cess was held not payable again on hessian/jute bags where the cess had already been discharged at the earlier taxable stage on the hessian cloth used to make the bags. The invoices showed payment at the fabric stage, and the same goods could not be subjected to cess a second time at the subsequent stage of sale or use. The prior Tribunal view, affirmed by the Calcutta High Court, supported this position and the impugned order was set aside in favour of the assessee. en-us Mon, 14 Jul 2025 00:00:00 +0530 Thu, 08 Jan 2026 21:13:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465772 Cess was held not payable again on hessian/jute bags where the cess had already been discharged at the earlier taxable stage on the hessian cloth used to make the bags. The invoices showed payment at the fabric stage, and the same goods could not be subjected to cess a second time at the subsequent stage of sale or use. The prior Tribunal view, affirmed by the Calcutta High Court, supported this position and the impugned order was set aside in favour of the assessee. Case-Laws Central Excise Mon, 14 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465772