2000 (3) TMI 370

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....lant. Shri J.M. Kennedy, JDR, for the Respondents. [Order per : Archana Wadhwa, Member (J)]. -  The authorities below have confirmed the duty demand of Rs. 1,85,498.37 as cess on the jute intermediates consumed captively in the manufacture of their final product which is Hessian and sacking bags. In confirming the demand of duty the authorities have relied upon the Hon'ble Supreme Co....

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....t duty on the bags having been correctly paid in terms of serial No. 2 and 3 of the Notification, the confirmation of cess again on bags in terms of serial No. 7 was not justified. On the contrary Shri J.M. Kennedy, learned JDR appearing for the Revenue takes us to the order of the Asstt. Collector and submits that as the appellants were only discharging the cess on their final product in terms of....

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.... that controversy in the present appeal does not relate to the issue as to whether the appellants are required to pay cess on jute manufactures captively consumed by them as also on their final product or not. This position has been accepted by the appellants in view of Baranagar Jute Factory's decision. The contention of the learned Advocate is that duty of cess on the hessian bags and sacking ba....

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....ed from the appellants by applying the rate as per serial No. 7 of the Notification whereas the appellants had discharged cess under serial No. 3 of the Notification. The Bench observed that the jute bags were covered by the expression 'sacking' and hence were chargeable to cess as such. We do not find any reason to differ with the above decision of the Tribunal or to take a different view than th....