1988 (2) TMI 178

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....lants. Shri L.C. Chakraborty, J.D.R., for the Respondent. [Order per : D.C. Mandal, Member (T)]. - The question to be decided in this case is whether plastic torches manufactured by the appellants prior to 1.3.1982, but cleared from the factory during the period from 1.4.1982 to 24.4.1982 were liable to pay central excise duty. The lower authorities have held that duty was payable on the ....

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....decision reported in 1988 (33) E.L.T. 108 (Tribunal) in the case of Indian Organic Chemicals Ltd. v. Collector of Central Excise, Madras, no duty was payable on the goods at the time of clearance during the period from 1.4.1982 to 24.4.1982. 3. Shri Chakraborty for the respondent, has argued that in the case of Geep Flashlight Industries Ltd. v. Union of India and Others, reported in 1985 (22) ....