1997 (9) TMI 191 - AT - Central Excise

Summary

The judgment from the Appellate Tribunal CEGAT, CALCUTTA in 1997 (9) TMI 191 addressed the issue of levying jute cess on captively consumed jute yarns under the Cess Rules and Jute Cess Act, 1983. The Tribunal dismissed the Reference Application as not maintainable under Section 35G of the Central Excise Act, 1944.