1999 (6) TMI 223

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..... er : P.C. Jain, Vice President]. Learned Advocate, Shri A.K. Roychowdhury has pointed out that the appellants herein have also filed a Writ Petition before the Honourable High Court of Calcutta, on two questions namely - (i) Section 9 of I.D.R.A. is ultra vires the Constitution; and (ii) The Cess on jute manufactures is not leviable on jute fabrics used captively in the manufacture of j .....

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..... R, Shri R.K. Roy submits that the Interim Order issued by the High Court of Calcutta does not restrain the Tribunal from proceeding with the case. The matter being of 1984 and the position regarding Cess having been settled by the Apex Court, the appeal deserves to be dismissed. 5. We have considered the submissions of both sides. The question of the provisions of Section 9 of I.D.R.A. being ult .....

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