2009 (4) TMI 749

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..... Sharma, JDR, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. Heard both sides. Shri N.K. Chowdhury, ld. Advocate appearing for the appellants states that the appellants are primarily a manufacturer of plastic articles falling under Chapter 39. During the material period, the appellants purchased jute fabrics from jute mills on payment of cess @ 1% Ad valorem leviabl .....

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..... ich cess has been already paid. He also cites two Notifications dated 8-11-96 and 17-5-02 under which exemption has been provided to ensure that the cess is not collected at two stages. It is the contention of the ld. Counsel that the Larger Bench decision in the case of N. Ramanjaneyulu Bros. v. Commissioner of Central Excise, Guntur - 2004 (173) E.L.T. 471 (Tri.-LB) does not take into account .....

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..... tion issued under the Jute Manufactures Cess Act, 1983. The exemption notifications and the departmental clarifications issued under the cited Trade Notice, make it very clear that the intention is to levy cess only once. Since, in the present case, the cess has already been levied on jute fabrics, the demand for cess on laminated fabrics and the laminated bags is not justified keeping in view the .....

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