S.S.Sandhawalia, J.

1. Whether the cess leviable under Section 9 of the Industries (Development and Regulation) Act, 1951 can be lawfully imposed on jute twine and jute yarn in the process of manufacture, is the significant question necessitating this reference to the Full Beach. Equally at issue is the correctness of the views expressed by the Division Bench in Rameshwar Jute Mills Ltd. V/s. Inspector Customs & Central Excise-1981 E.L.T. 30 1980 Pat. L.J.R. 403.

2. In view of the recent amendment of Rules 9 and 49 of the Central Excise Rules, 1944 (hereinafter to be referred to as the Rules), which have been accorded retrospectivity with effect from 1944 by the express mandate of Section 51 of the Finance Act, 1982 , it becomes somewhat unnecessary to delve into the facts in any depth. It suffices to mention that the petitioner Katihar Jute Mills Ltd.-are manufacturing diverse jute products including sacking, hessian, jute twine and jute yarn in their factory premises, and are duly licensed to do so under the Rules. The jute industry being one specified in Schedule to the Act, a cess can be levied under Section 9(1) of the said Act read with the Central Excises and Salt Ac