Jute Cess payable only when goods are removed from factory

AI Champdany Industries Limited Vs Commissioner of Central Excise (CESTAT Kolkata) The Appellant is before us against the impugned order dated 01/12/2010 passed by Commissioner (Appeals). The operative portion of the impugned order is reproduced below:- “9. For the reasons stated above, the impugned orders dated 27.07.2007 are liable to be set aside. Further, in respect of second and third appeals, the demands are barred by limitation. Further, the demands, can only be made when goods have been removed from the factory. Further, Jute Cess in such cases would be payable on the transaction val...