2026 (1) TMI 319

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....) Shri Shyamal Dey, Advocate, for the Appellant Shri Argho Mukherjee, Authorized Representative, for the Respondent ORDER PER SHRI ASHOK JINDAL The appellant is in appeal against the impugned order wherein duty has been demanded for non-following of the procedure laid down in terms of Notification No. S.O. 526(E) dated 17.05.2002 read with Notification No. 34/2001-C.E.(N.T.) dated 2....

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....E.C. Circular No. 579/1/2001-CX dated 26.06.2001, is followed. As per the said Notification, the requirement of following the procedure contained in the Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001 vide Notification No. 34/2001-C.E.(N.T.) dated 21.06.2001 is to ensure that the exempted jute products reach such other factory for their....

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....ceive such jute products. 4. As per their applications dated 13.01.2011, dated NIL and dated 14.07.2011, in the Form Annexure-45 as required under the Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001, filed by the appellant's sister unit, namely, M/s. Murlidhar Ratantlal Exports Limited, Howrah [MREL] and upon execution of bond by the....

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....tral Excise Rules, 2002 as they had not paid Jute Cess of Rs.1,76,445/- (inclusive of cess) during the period from January, 2011 to November, 2011 by not executing the bond as prescribed under the said Rules. Therefore, proceedings were initiated against the respondent to demand Jute Cess. 6.1. The matter was adjudicated and the demand of Jute Cess was confirmed, along with interest; penalty wa....