1997 (1) TMI 288

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....acking. 3. The appellants were under the bona fide belief that these were articles of plastics classifiable under 39.26 and were exempted under Notification Nos. 132/86 and 53/88 and hence had not taken central excise licence or paid any central excise duty but they did file a central excise declaration. 4. Subsequently, however it so transpired that the departmental officers were of the view that their products were classifiable under 39.21 as blocks and sheets and they were required to follow the prescribed central excise formalities and pay duty accordingly. A dispute arose in this regard and when the show cause notices were issued they inter alia disputed the classification as well as the demand on the plea of time bar. ....

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.... 10. It was also his submission that the amending Notification No. 13/91 is dated 20-3-1991 and therefore comes into force only w.e.f. that date whereas the demand pertains to previous period. 11. Ld. Counsel stated that at this stage there is no dispute that what they were manufacturing were blocks and sheets of thermocol and they were being sold by them as such or after cutting or trimming as per customer's requirements. There is also no dispute at this stage that such blocks and sheets were classifiable under 39.21 and he is not pressing the plea taken at original stage for the classification under 39.26 which he is giving up. 12. However, it was his contention that this amending Notification No. 13/91 has to be read....