Barnagore Jute Factory Co. And Ors. vs Inspector Of Central Excise And Ors. on 3 December, 1991
collection of cess. Learned Additional Solicitor General also justified the levy of cess by weight. According to him, the Act does not prohibit such ... obtaining under the Central Excise Act has been adopted by this Act in the matter of levy of cess. We cannot agree with Sri Salve