2018 (11) TMI 669

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....dhary The appellant is engaged in the manufacturing of various types and specifications of Jute Yarn/Twine, Jute Sacking Fabrics, Jute Hessian Fabrics and Jute Sacking Bags for selling the same both in domestic as well as foreign market on payment of duty i.e. Jute Manufactures Cess. Show Cause Notice dated 07.09.2015 was issued for non-payment of jute cess leviable under Section 3 of Jute Manufa....

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....d. Advocate also argued that since the movement of goods from and to DSA for the purpose of reprocessing and repacking was all along known to the department, the lower adjudicating authority did not find any reason to hold that the appellant assessee misstated or suppressed any information. Further the demand having been raised for the period September, 2010 to March, 2015, by invoking longer peri....

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....ned from the ER-1 statement and manual statement. This figure squares up the quantity as mentioned in the demand portion of the show cause notice. In fact this quantity of 7658.814 MT is higher than the quantity on which cess has been demanded in the show cause notice i.e. 7385.446 MT. Since the reprocessing figure of DSA and that obtained from the differential of the two reports matches exactly, ....

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....operations of the Jute Manufacturing Industries over a period of 15 years and I certify that the procedure adopted by the assesee is a common practice in the jute manufacturing industries all over the country. Detailed statement and invoices in respect of the clearance of the said waste materials are also enclosed herewith (35 pages). This certificate has been issued upon the request of the M/s M....