2016 (12) TMI 149

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.... or the appellant     Shri R.K.Sharma, AR respondent ORDER The appellant is in appeal against the impugned order demanding duty on textile committee cess which was collected and not paid by the appellant. 2. The brief facts of the case are that the appellant is engaged in the manufacture of manmade yarn and cotton yarn. The appellant was collecting the textile committee ....

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....appellant is located in the State of Jammu and Kashmir with effect from 1.9.1997, the appellant is required to deposit textile committee cess. He further submits that the similar issue came up before this Tribunal in the case of Shruti Synthetics Ltd.-2005 (67) RLT 380 (CESTAT- Del.) wherein this Tribunal has held that no duty is leviable on the cess collected by the appellant. The said order was ....

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.... this Tribunal has observed 3. Prior to 1-7-2000, Section 4(4)(d)(ii) of the Central Excise Act provided that value in relation to any excisable goods does not include the amount of duty of excise, sales tax and other tax, if any, payable on excisable goods. After 1-7-2000, Section 4 of the Central Excise Act was substituted which provides for levy of duty on transaction value of goods. Express....

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....vernment does not mean that the CESS is not liable to be paid or the amount collected looses its character of the amount collected for payment of CESS. We, therefore, find no infirmity in the impugned order and reject the appeal filed by Revenue. 7. The said order of this Tribunal has been affirmed by the Hon'ble Apex Court in the case of Shruti Synthetics Ltd. (supra), therefore, we find t....