Central excise compliance issue left open as appellant may raise licence and notification arguments before the Tribunal.

Appeals were disposed of with liberty to the appellant to approach the Tribunal and draw attention to the production of central excise licences, and to argue that Rule 56C had ceased to operate from March 1986 and that Notification No. 214/86 required only the filing of a letter. The Supreme Court expressed no opinion on the merits or correctness of those contentions, leaving them open for consideration before the Tribunal.

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Outcome: The appeals were disposed of with liberty to the appellant to approach the Tribunal for appropriate orders on the factual assertions raised, and no opinion was expressed on the merits of those contentions.

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