2026 (1) TMI 318

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... for the Appellant Shri Debapriya Sue, Authorized Representative, for the Respondent ORDER PER SHRI ASHOK JINDAL The appellant is in appeal against the impugned order wherein demand on account of Jute Cess has been confirmed against the appellant. 2. The facts of the case are that the appellant is a manufacturer of Jute / Hessian bags. The appellant purchased cess-paid jute fabric a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ontained in these Notifications shall be allowable only if the procedure laid down in the Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001 is followed. 3. Since the appellant manufactured jute bags and did not pay Jute Cess thereon, for the period from March, 2012 to May, 2014, four Show Cause Notices were issued, to demand Jute Cess ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....y the assessee; the said decision was also followed by this Tribunal in the case of Royal Touch Fablon (P) Ltd. for the subsequent period; on appeal by the Revenue before the Hon'ble High Court at Calcutta, the appeal was dismissed. He further submits that the issue was again raised before the Tribunal in the case of Mohan Jute Ltd. & anr. v. Commissioner of Central Excise, Kolkata-II [Final Order....