1999 (3) TMI 217

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....ri S. Sankaravadivelu, DR, for the Respondent. [Order per : V.K. Ashtana, Member (T)]. -  To hear this appeal, the appellants are required to pre-deposit a sum of Rs. 79,950/-. 2. Heard Shri I. Arokiya Swamy, learned Consultant for the appellants and Shri S. Sankaravadivelu, learned DR for the Revenue. 3. The learned Consultant submits that since the issue is a covered one vide Tr....

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....d on 4-4-1996 and 2-2-1996 and therefore, cess is not leviable in the case of rubber imported by them. 4. The learned DR submits that the Ministry's circular cited by the learned Consultant has been withdrawn with immediate effect on 8-10-1998. He further submits vide another Circular dated 2-9-1997, the Board has clarified that since cess is collected as duty of excise, additional duty of cust....