1992 (6) TMI 122

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..... ent. [Order per : G.P. Agarwal, Member (J)]. In the case of Bamagore Jute Factory Co. Others v. Inspector of Central Excise Others, 1992 (57) E.L.T. 3 (S.C.) = 1992 (38) ECR 1 (S.C.) , it was held by the Apex Court that Cess under the provisions of the Industries (D R) Act is a duty of excise to which the provisions of the Central Excises and Salt Act, 1944, and the Central Excise .....

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..... ess of manufacture of their other varieties of paper. It was the contention of the appellants that no cess is leviable on Ream Wrapper Paper since it is captively consumed within the factory and is not cleared as such and further that it is not bought and sold in the market. The Assistant Collector in his Adjudication Order held that the Ream Wrapper Papers are marketable and cess is leviable. 3 .....

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