1977 (10) TMI 108

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....y Shri R.K Jain, Consultant accompanied by Shri C.L. Biyani of the appellant's unit. Appeal number 390-C.E./Appl/CHG/77 relates to a refund claim of the appellants in respect of Bituminised Water Proof Paper while Appeal No. 618-C.E./Appl/77 relates to Bituminised Water Proof Paper and set off of duty claimed by the appellants under Notification No. 67/76, dated 16-3-1976. With regard to the first....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... to act as a protective covering. It is not the case of the Assistant Collector that the subject paper has a coating on its outer surface. The view that the subject paper is not coated paper is further strengthened by Notification No. 184/76-C.E., dated the 27th May, 1976, in which exemption has been granted to bituminised water proof paper, which is obtained by bonding a layer of paper or paper b....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... same relates to the period 16-3-1976 to 8-6-1977. The appellants submitted a combined claim under Notification Nos. 45/73-C.E., dated 1-3-1973 and 67/76, dated 16-3-1976 and both should have been considered on merits. If the proof of payment of duty was not furnished, Assistant Collector should have directed them to submit the same now and establish the identity of the goods by co-relating them w....