1996 (9) TMI 129

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..... ppellate Tribunal. The appeal before the Tribunal was filed by the present appellants. Two issues were raised, namely : (1) No cess could be levied on jute yarn which was captively consumed in the same factory for the manufacture of jute Fabrics; and (2) if cess were levied on jute yarn as well as on the jute fabrics (hessain or sacking) manufactured therefrom, the cumulative incidence of the du .....

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..... ies (Development and Regulation) Act to the effect that the limit of 13 paise per cent of the value should be taken to refer to the cumulative incidence of the goods produced by a particular industry, even though the goods may be quite different and distinct from one another." 4. The same argument has been advanced before us. Having regard to the terms of Section 9(1) of the Industries (Developme .....

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