1999 (11) TMI 232

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..... [Order per : Archana Wadhwa, Member (J)]. - Short point involved in the present appeal is as to whether the jute cess is payable on the jute products consumed captively by the appellants during the period 1-5-1984 to 30-9-1984. 2. We have heard Dr. Samir Chakraborty, ld. Advocate for the appellants and Shri R.K. Roy, ld. JDR, for the Revenue. 2. Jute Manufactures Cess Act, 1983 leving .....

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..... i Marla Jute Mills v. C.C.E., Guntur [1987 (31) E.L.T. 209 (Tribunal)]. The said judgment has been followed by the Tribunal in a number of cases. Reference to the Board s letter dated 31st December, 1984 addressed to the Commissioner of Central Excise by the ld. Advocate which is to the effect that the Cess Act and the Rules made thereunder would be effective from 1-5-1984, has no validity in the .....

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