9911796707
TMI Blog2000 (3) TMI 370X X X X Extracts X X X X X X X X Extracts X X X X ..... a Wadhwa, Member (J)]. The authorities below have confirmed the duty demand of Rs. 1,85,498.37 as cess on the jute intermediates consumed captively in the manufacture of their final product which is Hessian and sacking bags. In confirming the demand of duty the authorities have relied upon the Hon ble Supreme Court decision in the case of M/s. Baranagar Jute Factory Ltd. v. Inspector of Cent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Notification, the confirmation of cess again on bags in terms of serial No. 7 was not justified. On the contrary Shri J.M. Kennedy, learned JDR appearing for the Revenue takes us to the order of the Asstt. Collector and submits that as the appellants were only discharging the cess on their final product in terms of serial No. 2 and 3 which actually pertains to the hessian cloth and sacking clot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellants are required to pay cess on jute manufactures captively consumed by them as also on their final product or not. This position has been accepted by the appellants in view of Baranagar Jute Factory's decision. The contention of the learned Advocate is that duty of cess on the hessian bags and sacking bags is required to be charged in terms of serial No. 2 and 3 of the Notification and not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reas the appellants had discharged cess under serial No. 3 of the Notification. The Bench observed that the jute bags were covered by the expression sacking and hence were chargeable to cess as such. We do not find any reason to differ with the above decision of the Tribunal or to take a different view than the one taken in the Calcutta-II Commissionerate Trade Notice. Accordingly we hold that a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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