1996 (6) TMI 256

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..... C. Jain, Member (T)]. -  Matter called. None for the Respondents despite the notice of hearing having been sent by Registered Post on 20th May, 1996. Accordingly, we have heard the learned SDR Shri K.K. Biswas in support of Revenue's Appeal. 2. Short question involved in this Appeal is whether under Jute Manufactures Cess Act, 1983 (hereinafter, `the said Act', for short) read with the .....

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..... inding that the Revenue has come in Appeal. 3. Main ground of Revenue's Appeal is that bags of jute hessian and jute sacking fabrics are commercially different from jute fabric of hessian and sacking, as known to the trade. Since the Respondents herein have manufactured again an article of jute fabric, therefore, cess would be leviable on such articles again inasmuch as the cess had been pai .....

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..... le by the producers for export abroad and/or for distribution and consumption within the country. Since the Respondent herein has produced an article of jute manufactures, viz. jute bags, it falls under Sl. No. 10 of the Schedule to the said Act and, therefore, the cess would be again leviable if it is removed for sale on which aspect there is no dispute before us in these proceedings that the Res .....

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