1990 (9) TMI 202

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....wood Ltd. manufactures Plywood of various description and use/ nomenclature. They filed their classification list and price list for the products which were approved. The monthly returns in Form RT 12 for and upto the month of November, 1979 was finally assessed by the Superintendent concerned on 17-12-1979 without raising any dispute or demand about the duty paid on the Plywood products manufactured and removed from the factory till November, 1979. However, it appears that on account of certain Trade Notices the Department formed an opinion that the term 'Structural Plywood' figuring in Notification No. 55/79, dated 1-3-1979 (as amended) would also cover "Concrete Shuttering Plywood". Accordingly, the Superintendent, Central Excise concern....

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....iled their appeal before the Appellate Collector who rejected the same vide his Order-in-Appeal No. 981/Cal/81. Aggrieved, the appellants filed their revision petition before the Government of India, which was allowed by Order No. 796 of 1981 and the case was remanded to the Appellate Collector for disposal on merits. Thereafter, the Collector (Appeals) heard the matter and rejected the appeal vide his impugned order dated 5-10-1983. Hence, the present appeal. The respondents have also filed their cross objections. 3. Shri P.R. Dastidar, learned consultant, arguing on behalf of the appellants submitted that at no stage and during the relevant period the appellants manufactured Concrete Shuttering Plywood in their factory or elsewhere on ....

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....han Plywood Industries Ltd., Supra, could not be sustained before the Tribunal, though she would reiterate all the contentions which were raised on behalf of the Revenue in that case. She with her usual fairness also submitted that, if on merits the appeal is to be allowed then in that case the alternative arguments advanced by the learned consultant for the appellants regarding the validity of the classification made on the basis of the Trade Notice and its effect, i.e. as to whether such Trade Notice has the retrospective or prospective effect need not to be gone into. 5. We have considered the submissions. From the record we find that there is no acceptable evidence on the record to hold that the appellants were manufacturing Concrete....