1999 (8) TMI 979

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.... Shri S. Sankaravadivelu , JDR, for the Respondent JUDGEMENT S. L. Peeran : All these three appeals arise from two Orders-in-Appeal passed against the same appellants and as the issue is common, they are taken up together for disposal, as r law. 2. The issue involved in these appeals is as to whether Cess under Section 12 of the Rubber Act, 1997 can be levied in respect of imported nat....