2003 (12) TMI 60

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....) Appellate Tribunal (for short "CEGAT") dated 25th November, 1997. 2.Briefly stated the facts are as follows :- The appellants applied for exemption from payment of duty under Notification No. 68/71-C.E., dated 25th May, 1971. The said Notification, inter alia, reads as follows :- "G.S.R. 821 :- In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 19....

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....dditional duty under section 2A of the Indian Tariff Act 1934 (32 of 1934), as the case may be, has already been paid; or (b)        such articles are produced out of scrap of plastics." 3.The appellants also claimed exemption on the ground that the tapes manufactured by them were used for captive consumption and therefore no duty was payable under Rules 9 ....

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....re entitled to the benefit of the Notification. This question was left open on the basis that such exemption would only be available if tapes were being cleared. This indicates that the Appellate Collector did not decide whether the appellants were manufacturing tapes. 6.On 20th February, 1982 Rules 9 and 49 of the Central Excise Rules were retrospectively, amended and duty became payable even ....

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...., Central Excise was rejected on 31st May, 1991. CEGAT has also dismissed the appeal by the impugned Judgment. 7.We are unable to accept the submission that in view of the order of the Appellate Collector dated 18th February, 1982 it was not open to the Department to raise a contention that the appellants were manufacturing sheets and not tapes. As has been set out herein above, the Appellate C....