Final Order No. 692/98-C arising from in Appeal No. E/2618/93-C. Case: Collector of Central Excise, Nagpur Vs Ballarpur Industries Ltd.. Central Information Commission

Case NumberFinal Order No. 692/98-C arising from in Appeal No. E/2618/93-C
CounselFor Appellant: Shri H.K. Jain, SDR.
JudgesMs. Jyoti Balasundaram, Member (J) and Shri V.K. Agrawal, Member (T)
IssueCentral Excise Act
Judgement DateAugust 25, 1998
CourtCentral Information Commission


Jyoti Balasundaram, Member (J), (New Delhi)

  1. In this appeal filed by the Revenue the issue involved is whether the exemption from payment of Central Excise duty containing in 217/86 is available in respect of cess.

  2. Arguing on behalf of the Department the ld. SDR submitted that Notification No. 217/86, dated 2-4-1986 only provides exemption from payment of Central Excise duty subject to the conditions specified in the notification. This notification did not refer to the exemption from payment of cess as such payment of cess is not exempted. He relied upon the decision in the case of Naffar Chandra Jute Mills v. C.C.E. Calcutta-I - 1994 (73) ELT 193 (Tribunal) in which it was held that exemption from Excise duty does not mean exemption from cess; that the exemption notification exempting the goods from Excise duty is not automatically applicable to cess although provisions of Central Excise Rules have been made applicable to levy of collection of cess under Cess Act. He also relied upon the decision of the Supreme Court in the case of U.O.I. v. Modi Rubber Ltd. - 1986 (25) ELT 849 (SC). He further submitted that the decision in the case of Baranagore...

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