1998 (1) TMI 488

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....he Respondent. [Order per : Shiben K. Dhar, Member (T) (Oral)]. - This Revenue Appeal is directed against the Order-in-Appeal No. 944/92. The question that falls for determination is whether in considering cess with reference to notification SO/83(E) issued with reference to SO/862-E regarding levy of cess on paper and paperboard, SO/83(E) grants exemption to an industrial undertaking pertainin....

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....Industries (Development and Regulation) Act, 1951 has been used in the context of imposition of CESS on Paper/pulp and paper product. Therefore, it would be erroneous to extend the meaning of "Industrial Undertaking" beyond the unit manufacturing the paper and paper product. The words "Industrial Undertaking" has not been defined under the Act, therefore, the word should be contained in the same w....