2009 (4) TMI 749

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....Sharma, JDR, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. - Heard both sides. Shri N.K. Chowdhury, ld. Advocate appearing for the appellants states that the appellants are primarily a manufacturer of plastic articles falling under Chapter 39. During the material period, the appellants purchased jute fabrics from jute mills on payment of cess @ 1% Ad valorem leviable und....

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....ch cess has been already paid. He also cites two Notifications dated 8-11-96 and 17-5-02 under which exemption has been provided to ensure that the cess is not collected at two stages. It is the contention of the ld. Counsel that the Larger Bench decision in the case of N. Ramanjaneyulu & Bros. v. Commissioner of Central Excise, Guntur - 2004 (173) E.L.T. 471 (Tri.-LB) does not take into account t....