1989 (12) TMI 179

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....R., for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - This appeal arises out of the order of the Collector of Central Excise, Calcutta, dated 15-1-1986 upholding the order of the Assistant Collector, denying approval of revised Form-I submitted by the appellants. 2. The appellants, manufacturers of Zinc Oxide falling under T.I. 14-I (i) (ii) of the Central Excise Tariff, subm....

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....rospective effect. 4. The order of the Assistant Collector was confirmed by the lower appellate authority, and hence this appeal. 5. We have heard the submissions of both sides and carefully considered them. 6. The appellants admittedly did not claim the benefit of Exemption Notification 74/78 in their original Form-I which was duly approved by the proper authority and assessments were duly com....