1986 (12) TMI 163

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..... NTED BY : Shri V. Sridharan, C.A., for the Appellants. Shri Vineet Kumar, SDR, for the Respondent. [Order per : V.T. Raghavachari, Member (J)]. - Jute yarn and twine manufactured by the appellants M/s Hastings Mill Ltd. were being used by them for further manufacture into jute manufactures classifiable under Item 22-A, CET. The Superintendent issued a show cause/demand dated 18/24-4-19 .....

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..... terms of the Jute Manufactures Cess Rules, 1976, framed under the provisions of the Industries (Development and Regulation) Act of 1951. We may note that in the Jute Manufactures Cess Rules, 1984 (framed under Jute Manufactures Cess Act, 1983) it has been made clear in Rule 3 that cess payable thereunder would be only on jute twine etc. removed from the factory for sale. The provisions of Jute Man .....

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..... of jute manufactures. But he submitted that he would press for our acceptance all the arguments advanced by the assessee in the said case. 4. The contention raised by Shri Sridharan before us was that the retrospective effect of the amendments made in Rules 9 and 49 of the Central Excise Rules, 1944 was by virtue of the provisions of Section 51 of the Finance Act, 1982. In other words, it was n .....

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..... or by a specific provision in the Finance Act, 1982, the net result is that Rules 9 and 49 are deemed to have been amended in the manner set out in notification dated 20th February, 1982 from the date on which the Central Excise Rules, 1944 came into foce. If this be so, the amended rules should apply to the period involved in the present dispute also. It is not necessary for this result that the .....

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..... of the Central Excise Rules and that the provisions of Section 9(1) of the Industries (Development and Regulation) Act of 1951 authorised levy of cess on all goods produced or manufactured in any scheduled industry and in the circumstances even if the retrospective amendment of Rules 9 and 49 of the Central Excise Rules may not be applicable to the Jute Manufactures Cess Rules, 1976, yet the cess .....

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