1999 (11) TMI 232 - AT - Central Excise

Summary

The judgment by Appellate Tribunal CEGAT, CALCUTTA dealt with the issue of jute cess on products consumed captively from 1-5-1984 to 30-9-1984. The Tribunal ruled that the jute cess rules effective from 1-10-1984 did not apply retrospectively, based on previous decisions, and rejected the appeal.