1984 (1) TMI 204

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....llants. Shri A.K. Jain, S.D.R., for the Respondent. [Order per : G. Sankaran].  - The captioned appeals were initially filed as Revision Applications before the Central Government which under Section 35-P of the Central Excises & Salt Act, 1944, have come as transferred proceedings to this Tribunal for disposal as if they were appeals filed before it. 2.  Since the issue invo....

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....urse of hearing. We do not propose to advert to or deal with these contentions in the view of the matter which we propose to take. 5.  The appeals were heard on the 9th and 10th January, 1984. Shri Mehta, Counsel for the Appellants, drew our attention to this Tribunal's decision in the case of Ahmedabad Manufacturing and Calico Printing Co. Ltd., Bombay v. Collector of Central Excise, Bomb....

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....ed that Notification No. 198/76 exempted only specified goods. On 16-6-1976, when the Notification was issued, epoxy resins did not fall within any of the categories of goods specified in the Table to the said Notification. What the appellants want is that the benefit of the Notification should be extended to their product even though, on the date the Notification was issued, their products were n....

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....ld not get diluted because of the fact that unlike in the decided case (where the goods were not excisable during the base period, but were excisable in the incentive period), the goods in the present cases were not excisable under 15A(1) CET during the base period but were nevertheless excisable under Item 68 CET. What we are really concerned with is the entire sweep and scope of Serial No. 14 of....