2004 (2) TMI 430

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..... [Order per : Justice K.K. Usha, President]. In these appeals at the instance of the assessee challenge is against common order passed by the Commissioner (Appeals) dated 12-5-2000. The appellants manufactured Gunny Bags with Hessain Cloth on which Jute Cess was paid by its manufacturer. They contended that since they have not used jute fibre as input in the manufacture, there is no lia .....

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..... e bags would not amount to manufacture. It is also held that levy of cess would not be attracted at the stage of bags. In a later decision Naffar Chandra Jute Mills v. CCE, Calcutta-II reported in 2000 (123) E.L.T. 1107, Eastern Bench of the Tribunal has taken the view that duty of cess is chargeable on the hessian bags and sacking bags. 3. In the light of the conflicting views expressed by diff .....

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