9911796707
TMI Blog2008 (7) TMI 646X X X X Extracts X X X X X X X X Extracts X X X X ..... der Section 3 of the Customs Tariff Act was illegal - appeal allowed - decided in favor of appellant. - C/182/2001 - 716/2008 - Dated:- 17-7-2008 - S/Shri P.G. Chacko, P. Karthikeyan, JJ. REPRESENTED BY : None, for the Appellant. Shri N.J. Kumaresh, SDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. There is no representation for the appellants despite notice, nor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ith Section 12 of the Rubber Act. The first appellate authority sustained this demand. Hence the present appeal of the assessee. One of the grounds raised in this appeal reads thus :- Cess is leviable on rubber under the Rubber Act, 1947. The Act excludes imported rubber from the levy of cess. There is no other law which authorizes the Customs to levy rubber cess. Various judgments of the Tribu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .T. 219 (Tri.-Chennai), wherein the Larger Bench decision was also considered. In that case, we took judicial notice of the Apex Court s order in Civil Appeal Nos. 1970-1981/2005 in the case of M.M. Rubber Co. v Commissioner of Customs (Exports), Chennai [2005 (186) E.L.T. A161 (S.C.)] and found that the Tribunal s decision against the Revenue on the question of leviability of Cess on imported rub ..... X X X X Extracts X X X X X X X X Extracts X X X X
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