9911796707
TMI Blog2000 (4) TMI 682X X X X Extracts X X X X X X X X Extracts X X X X ..... per : Archana Wadhwa, Member (J)]. Shri K.K. Banerjee, ld. Adv. appearing for the appellants submits that demand of duty of Rs. 48,87,772.83 has been confirmed against the appellants as cess for the period September 1984 to February 1994 against various show cause notices issued from time to time. He submits that there is no dispute that the applicants are manufacturers of jute manufactures. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Tribunal ld. Adv., Shri Banerjee prays for allowing the appeal. 2. Opposing the contention Shri J.M. Kennedy, ld. JDR for the Revenue urges that Jute Cess Rules, 1984 (read with rule 3 thereof, is ultra vires the Jute Manufacturers Cess Act, 1983 as held by the lower appellate authority in his impugned order. In other words, he submits that rules cannot override the Act. It is also held in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is not leviable in respect of the jute twines and jute yarns used captively for the manufacture of other jute manufactures after 1-10-1984. The findings of the appellate authority to the effect that rule 3 of New Cess Rules, 1984 are patently repugnant to the provisions of section of New Cess Act are beyond his jurisdiction. It was not open to the Asstt. Commissioner to hold so, being creature ..... X X X X Extracts X X X X X X X X Extracts X X X X
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