1999 (8) TMI 979

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..... S. L. Peeran : All these three appeals arise from two Orders-in-Appeal passed against the same appellants and as the issue is common, they are taken up together for disposal, as r law. 2. The issue involved in these appeals is as to whether Cess under Section 12 of the Rubber Act, 1997 can be levied in respect of imported natural rubber. The authorities below have held that Cess is leviabl .....

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..... citations in the matter. 5. On a careful consideration, we notice from the cited judgments that the issue is covered and the same is required to be applied in the facts of the present case also. In all these three judgments, the Tribunal has taken a view that Cess is not leviable under Section 12 of the Rubber Act in respect of imported Rubber in terms of Circular issued in F. No. 572/6/97-L.C .....

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