9911796707
TMI Blog1997 (7) TMI 304X X X X Extracts X X X X X X X X Extracts X X X X ..... s applied the larger time-limit of five years for issuing the demands of duty on jute twine, gunny cuttings and thread waste consumed within the factory for sewing bags during the period from 1-2-1981 to 30-4-1984. The show cause notices were dated 2-5-1986, 17-2-1989 and 23-2-1989 respectively. 2. The appellants have urged that the question of invoking the larger period of time-limit does not arise inasmuch as since 1978 they had been filing classification lists which were duly approved by the Assistant Commissioner of Central Excise, Chandarnagar on 6-9-1978, claiming exemption from payment of Cess duty in terms of Government of India s Notification No. 56/72-C.E., dated 17-3-1972. It is also stated in the appeal that on or about 25-6-1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tant Commissioner on the ground that there was no legality for demanding Cess on jute twine captively consumed inasmuch as the Commissioner of Central Excise, Calcutta-II Commissionerate by issuing two Trade Notices bearing Nos. 33/Jute Manufacture-1/1986, dated 25-2-1986 and 69/Jute Manufacture-1/1986, dated 19-3-1986 clarified that Cess on Jute manufactures should be collected only at the point of clearance from the manufacturer s premises and only on the products sought to be cleared at the stage on sale from the factory. 5. Thereafter, the two impugned show cause notices was issued on 17-2-1989 and another on 23-2-1989 demanding Cess as mentioned in the first para. It is, therefore, urged by the appellants in the appeal memo that from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by a Trade Notice dated 28-4-1977 had clarified that jute twine and jute yarns consumed within the factory of production for conversion into jute manufacture, falling under Tariff Item 22A, were subject to levy of Cess. But the assessee did not maintain any statutory record for manufacture and removal for captive consumption of the subject goods. 8. We have carefully considered the submissions of the learned SDR in the absence of the appellants representative. We observe that there had been a shifting of thinking in the mind of the Revenue regarding levy of Cess on jute manufactures on captive consumption. In 1977, there was a Trade Notice levying Jute Cess on captive consumption. Later on, the Classification Lists were approved by the D ..... X X X X Extracts X X X X X X X X Extracts X X X X
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