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2016 (12) TMI 149 - CESTAT CHANDIGARHDemand of duty on textile committee cess which was collected and not paid by the appellant - whether the cess collected to be included in the assessable value? - Held that: - As per amendment dated 1.1.1995, the units located in the State of Jammu and Kashmir were also liable to collect the textile committee cess, therefore, the observation of the Commissioner (Appeals) is factually incorrect. Further, we find that similar issue came up before this Tribunal in the case of Shruti Synthetics Ltd. [2004 (9) TMI 260 - CESTAT, NEW DELHI] wherein it was held that The mere fact that the respondents had collected the Textile CESS from their Customers but did not deposit with the Government does not mean that the CESS is not liable to be paid or the amount collected looses its character of the amount collected for payment of CESS. The textile committee cess collected by the appellant is not required to be included in the assessable value - appeal allowed - decided in favor of appellant.
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