9911796707
TMI Blog1996 (11) TMI 206X X X X Extracts X X X X X X X X Extracts X X X X ..... cleared for captive consumption and also after it gets used as a wrapping paper for packing other paper at the time of clearance of that paper. The learned lower appellate authority has held that the cess on paper under the Cess Act can be collected only once. 3. The learned JDR for the Department has pleaded that as soon as the paper is produced the same becomes liable to payment of cess and therefore collection of cess at this stage is sustainable in law and in case the said paper is subsequently used for wrapping purposes its identity is merged with the paper which is wrapped and that paper when it is cleared has to suffer cess and this paper the identity of which is merged with that paper therefore has also to pay cess once over agai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice for which such goods of the like kind and quality are sold or are capable of being sold for delivery at the place of manufacture and at the time of their removal therefrom, without any abatement or deduction whatever except trade discount and the amount of duty then payable. (2) The cess shall be payable at such intervals, within such time and in such manner as may be prescribed, and any rules made in this behalf may provide for the grant of a rebate for prompt payment of the cess. (3) The said cess may be recovered in the same manner as an arrear of land revenue. (4) The Central Government may hand over the proceeds of the cess collected under this section in respect of the goods manufactured or produced by any scheduled industry ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o has an Explanation and the expression value has been defined under this Explanation. The cess is payable at such intervals and within such time and in such manner as is prescribed. It is seen from the Charging Section that levy of cess is on the goods manufactured or produced. Once the manufacture or production of a particular product is complete, the charge by way of cess under Section 9 of the Industries (Development and Regulation) Act gets fastened on to the same and the same is required to be paid in the manner in which Excise duties are paid. In case the liability of cess is discharged by a particular manufacturer on the goods produced or manufactured, the same thereafter cannot be again subjected to cess for reason of change of f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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