1981 (3) TMI 248

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..... led by Birla Jute Manufacturing Co. Ltd. against order (original) No. 66(22-A)80/Collr-45/80, dated 20-5-1980 ordering payment of Central Excise duty on pack sheets and twine produced in the appellants' factory before the same are taken up for utilisation as packing material for the purpose of packing various products whether the same are required for export or cleared on payment of duty for sale .....

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..... nd Special Excise duty as the question whether the Cess can be levied on the twine, captively consumed, has been agitated by the appellants in a writ petition filed before the High Court at Calcutta and the matter has not been decided by the High Court so far. 4. It was then argued that Cess being collected on jute goods is in fact "Duty of Excise" and the provisions of Central Excises and S .....

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..... e packing materials before using these for packing the jute goods. 7. The Board has carefully considered the submissions in the memorandum of the appeal and those urged at the personal hearing. 8. The Board observes that the Cess is a duty of excise and the decision by the High Court of Calcutta in the writ petition filed by the appellant on the collection of Cess on the twine captivel .....

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