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2009 (2) TMI 429 - AT - Central ExciseCess- textile cess- The Appellants have filed this Appeal by challenging the Demand Notice dated 11-7-2005 for Rs. 33,48,795/- for the period 4/2003 to 3/2004 on the ground that the Demand Notice is not maintainable as the cess is already paid by the supplier and the Appellants are not required to pay. Held that- The Appellants admit the liability to pay the cess in the event the cess is not paid by the supplier. The Appellants rely heavily on the Circular and claim exemption of paying the cess by submitting the proof of payment of the cess by the supplier. Once the burden of payment is satisfactorily discharged, in our view, the Appellants can absolve itself from the liability of paying the cess. In the light of such discussion, the Appellants are not liable to pay any cess and hence, the Demand Notice issued to them is contrary to law and not sustainable. Thus, quash and set aside the Demand Notice and allow the Appeal.
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