Two issues were raised, namely No cess companyld be levied on jute yarn which was captivity companysumed in the same factory for the manufacture of jute Fabrics and 2 if cess were levied on jute yarn as well as on the jute fabrics hessain or sacking manufactured therefrom, the cumulative incidence of the duty, in the case of both hessain and sacking, would exceed 13 paise per cent of the value in breach of the powers granted under Section 9 of the Industries Development and Regulation Act.
It is fairly stated that the first issue is number companyered against the appellants by the judgment of this Court in M s. Barnagore Jute Factory Co. and Ors.
These appeals are directed against the judgment and order of the Customs, Excise and Gold Control Appellate Tribunal.
The appeal before the Tribunal was filed by the present appellants.
