1990 (6) TMI 185

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.... for the Respondents. [Order per : G.P. Agarwal, Member (J)]. -  This appeal is directed against the impugned order-in-appeal dated 20-6-1984 passed by the Collector (Appeals), Calcutta. 2. Factual structure of the case is that the appellants M/s. Kamarhatty Co. Ltd., Kamarhatty, holder of Central Excise Licence are Jute Manufacturers namely Fabrics and bags falling under T.I. 22A(1)....

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....2A) of 84/AC XII dated 28-1-1984 confirmed the said demand made in the aforesaid show cause notices. Against that order of the Assistant Collector the appellants filed their appeal before the Collector of Appeals, Calcutta but without success. Hence the present appeal. 3. We have heard Shri B.B. Gujral, learned Counsel for the appellants and Shri L.C. Chakravarti, learned JDR for the respondent....

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....se is from October 1980 to April 1983 and the case of M/s. Nellimarla Jute Mills (supra) relates to levy of cess during the period from 1-5-1984 to 30-9-1984 after coming into force of the Jute Manufactures Cess Act, 1983 which came into effect from 1-10-1984. 5. We have considered the submissions. It is not in dispute that the appellants manufactured "Hessian" and "Sacking" and captively used ....