https://www.taxtmi.com/caselaws?id=465772 The dominant issue was whether cess was unpaid at the fabric/hessian cloth stage, justifying the demand. The Tribunal held that the levy stood discharged because the assessee proved that cess had already been paid at the first stage upon purchase of hessian bags, negating the Revenue's contention that no evidence of earlier-stage payment existed. Consequently, the impugned order sustaining the demand was set aside and the appeal was allowed. 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 The dominant issue was whether cess was unpaid at the fabric/hessian cloth stage, justifying the demand. The Tribunal held that the levy stood discharged because the assessee proved that cess had already been paid at the first stage upon purchase of hessian bags, negating the Revenue's contention that no evidence of earlier-stage payment existed. Consequently, the impugned order sustaining the demand was set aside and the appeal was allowed. Case-Laws Central Excise Mon, 14 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465772