TaxTMI 
TaxTMI 
1995 (9) TMI 149
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.... of "Marine Plywood" during 16-5-1985 to 10-7-1985 of paying Central Excise Duty only @ 10% ad valorem though the impugned by Plywood, according to the Department, did not contain any ISI marking as a token of proof of its conforming to ISI specification for eligibility of such concessional rate under Notification No. 124/85, dated 16-5-1985. As a sequel thereof, adjudication proceedings were initiated under a show cause notice dated 19-8-1985 and the Assistant Collector, Central Excise & Customs, Dibrugarh, confirmed the said demand by his Order-in-Original dated 28-10-1985. Against that order of the Assistant Collector, the appellants filed their appeal before the Collector (Appeals), but without success. Hence the present appeal by the a....
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....85. He highlighted that the appellant is an assessee working under the Self Removal Procedure of Chapter-VIIA of the Central Excise Rules, 1944. Under Rule 173B of the said rules, the appellants are required to submit a fresh Form I (that is to say Classification List) at their own initiative in case of any change in tariff description, terms and conditions of conessional exemption, rate of duty etc. and could remove excisable goods from the factory only after obtaining the approval on it (if otherwise such approval not dispensed with) and that too after paying Central Excise Duty determined as per the said approved Form-I. But in the instant case, despite enactment/issuance of the conditional concessional notification bearing No. 124/85, d....
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.... that marine plywood with defects and hence not conforming to the ISI specification was produced and cleared. He drew our attention to the contention of the appellants in the present appeal that there was no obligation on the part of the appellants to emboss the goods with any markings notwithstanding the issue of the said Notification No. 124/85 as the said Notification does not explicitly state so, should not be accepted, as acceptance of such contention, according to him, would amount to saying that no differentiation need be made between ISI specification Marine Plywood and non ISI marine plywood even after Notification No. 124/85 has been issued. 5. We have considered the submissions. The main issue involved in the present case i....