9911796707
TMI Blog1981 (3) TMI 248X X X X Extracts X X X X X X X X Extracts X X X X ..... )80/Collr-45/80, dated 20-5-1980 ordering payment of Central Excise duty on pack sheets and twine produced in the appellants factory before the same are taken up for utilisation as packing material for the purpose of packing various products whether the same are required for export or cleared on payment of duty for sale in India. However, in view of limitation under Rule 10 of the Central Excise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... captively consumed, has been agitated by the appellants in a writ petition filed before the High Court at Calcutta and the matter has not been decided by the High Court so far. 4. It was then argued that Cess being collected on jute goods is in fact Duty of Excise and the provisions of Central Excises and Salt Act, 1944 and Rules made thereunder apply in relation to the levy and collection o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ully considered the submissions in the memorandum of the appeal and those urged at the personal hearing. 8. The Board observes that the Cess is a duty of excise and the decision by the High Court of Calcutta in the writ petition filed by the appellant on the collection of Cess on the twine captively consumed may have to be considered before deciding the question about levy of Central Excise dut ..... X X X X Extracts X X X X X X X X Extracts X X X X
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