1999 (11) TMI 232

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....ellant.  Shri R.K. Roy, JDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - Short point involved in the present appeal is as to whether the jute cess is payable on the jute products consumed captively by the appellants during the period 1-5-1984 to 30-9-1984. 2.  We have heard Dr. Samir Chakraborty, ld. Advocate for the appellants and Shri R.K. Roy, ld. JDR, ....

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....gainst the appellants by the Tribunal's judgment in the case of Nelli Marla Jute Mills v. C.C.E., Guntur [1987 (31) E.L.T. 209 (Tribunal)]. The said judgment has been followed by the Tribunal in a number of cases. Reference to the Board's letter dated 31st December, 1984 addressed to the Commissioner of Central Excise by the ld. Advocate which is to the effect that the Cess Act and the Rules made ....