TMI Blog2018 (11) TMI 741X X X X Extracts X X X X X X X X Extracts X X X X ..... n respect of jute bags which carry on them the brand of the procuring agencies and other particulars - petition allowed. - M.A.T. No. 304 of 2017 with C.A.N. No. 2219 of 2017 - - - Dated:- 9-7-2018 - Aniruddha Bose and Moushumi Bhattacharya , JJ. Shri Pranit Bag, A. Agarwalla and Ms. F. Nasim, for the Appellant. Shri Dibashis Basu, Somnath Ganguli, Ms. Mnashi Mukherjee, S. Ghosh and S. Basu, for the Respondent. ORDER This appeal is against an order of the Learned First Court passed on 24th February, declining to give interim protection to the appellants/writ petitioners. The appellants/writ petitioners are engaged in the business of production of jute products. Its supplies jute bags to different State procuring agenci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 2018 in Civil Appeal No. 8534 of 2015 (M/s. RDB Textiles Ltd. v. Commissioner of Central Excise and Service Tax, Kolkata-IV Commissionerate) [2018 (359) E.L.T. 433 (S.C.)] had examined this very issue and held :- 18. It is obvious that, on the facts of these cases, what is in fact affixed to the jute bags is the name of the procurer agency in question such as the FCI, the State Government of Punjab and so on, the crop year, the name of the jute mill concerned, its BIS certification number and the statement that the foodgrains are manufactured in India. It is clear that all the aforesaid markings have, on the pain of penalty, to be done by the manufacturers of the jute bags, given the Jute Control Order and the requisition orders made ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have not advanced argument on any other issue. We accordingly set aside the part of the order of the Learned First Court by which interim order was refused. We also hold that the show cause cum-demand notice in substance cannot survive as even proceeding on the basis that the allegations made therein are correct, show cause cum-demand notice to the extent the same seeks to impose the excise duty in respect of jute bags which carry the brand names of the procuring agencies and other particulars is not legal in view of the decision of the Hon ble Supreme Court in the case of M/s. RDB Textiles Ltd. (supra). The appeal and the stay petition shall stand disposed of in the above terms, and the show cause cum-demand notice shall also stand invalid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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