1991 (1) TMI 161

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....ited (hereinafter referred to as 'the assessee') to "modify and/or clarify" the judgment of this Court dated 31-1-1989 [1989 (40) E.L.T. 280 (S.C.)] "so as to include the words 'PVC Films' in the operative part/concluding part of the judgment". In the concluding part of the judgment, referred to, this Court has stated thus : "In that view of the matter (that) there being no contrary evidence fo....

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....e have been taken through entire pleadings in this case. The controversy which came to this Court was the result of a show cause notice issued by the Assistant Collector, Central Excise on 15th February, 1977. The assessee had filed a classification list describing the goods manufactured by it as "Crude PVC Films/Sheets". The Assistant Collector in the show cause notice referred to the product, in....

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.... film/sheet. It is clear that, so far as this Court was concerned, the matter proceeded on the same basis as before the assessing and the appellate authorities and there was no advertance to any distinction between films/sheets. The question before this Court was whether the goods produced by the assessee and covered by the show cause notice were excisable products and this question was answered i....