TaxTMI 
TaxTMI 
1985 (2) TMI 188
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....owed pursuant to order No. 191/83 (H) dated 30-7-1983 of the Collector of Central Excise (Appeals), Madras; (in appeal at Sl. No. 1) and (ii) set aside the order of the Collector of Central Excise (Appeals), Madras, dated 5-4-1984 in No. 31 /84 (H) (D), in Appeal at Sl. No. 2 above. 2. These appeals coming up for orders upon perusing the records and upon hearing the arguments of Shri P.N Menon, Representative and Jogayya Sarma, Advocate for the appellants and upon hearing the arguments of Shri JM.K. Sekhar, Senior Departmental Representative for the respondent, the Tribunal makes the following: 3. [Order]. - As the two appeals though directed against two different orders of the Collector of Central Excise (Appeals), Madras namely. ....
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....-1983] upheld the order of the Superintendent and rejected the appeal vide his order dated 30-7-1983 referred to supra (now dealt in No. 399/83). 5. On a direction from the Collector of Central Excise, Hyderabad under Section 35E(2) of the Central Excises and Salt Act, 1944 the Assistant Collector of Central Excise, Kurnool filed an appeal dated 30-11-1983 against the order of the Superintendent allowing the credit in respect of other nine items. By order No. 31/84 (H) (D) dated 5-4-1984 the Collector (Appeals) allowed the appeal of the Assistant Collector of Central Excise, Kurnool, and set aside the order of the Superintendent, Kurnool, III Range in respect of the other nine items (now dealt in appeal No. 157/84). He also directed the ....
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....sued within the period of limitation prescribed under Section 11A; in the present proceedings no such notice had been issued by any departmental authority. 7. In reply, following decision of this Tribunal in the case of 'Seshasayee Paper and Boards Ltd. v. Collector of Central Excise, Coimbatore.' - Appeal No. ED (MAS) 58/84 dated 16-1-1984 was cited by Sr. D.R.-Sr. D.R. accepted the plea on behalf of the appellant that the following items can be granted the benefit of Notification No. 201/79: (1) Ferric Alum (used for paper manufacture but not in the purification of water) (2) Non-ferric alum (3) Rosin (4) Depsanil 'V'. In respect of Alfloc 11, Alfloc 31 and Hydrazine Hydrate, he pointed out that they are merely boiler ch....
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....e is concerned it is used in the digester for delignification for the purification of pulp and is an aid in maintaining sulphidity of pulp; the material is an essential chemical in the manufacture of paper. This too is entitled to the benefit of the notification. Sulphamic Acid is claimed to be used for bleaching pulp either in the chlorination of air while adding sodium hydrochloride. It is used for avoiding the degradation, of properties found that is to retain the viscosity of the pulp. Acetic Acid is said to be used to dissolve dyes in stock preparation section which is added to pulp. Obviously these are essential chemicals in the processing of pulp or paper and hence would be entitled to the benefit of the notification. 10. So far a....