I found this mp3 cutter, it's in russian, but very easy to use.
1 sec represents 1000, so if you want to cut a song from second 10 to second 50, you'll write 10000 in the first line and 50000 in the 2nd line.
This is what it can do:
1. Cut MP3 files
2. Edit ID3v1 tags
3. Remove ID3v1 and ID3v2 tags
From e398mod.com: http://storage.e398mod.com/java/MP3Tools.zip