AHMEDABAD MANUFACTURING AND Vs. COLLECTOR OF CENTRAL EXCISE

JUDGEMENT

(1.) THE captioned appeal was initially filed as a Revision Application before the Central Government, which under Section 35 -P of the Central Excises and Salt Act, 1944, has come as transferred proceedings to this Tribunal for disposal as if it were an appeal filed before it.

(2.) THE facts of the case have been succinctly stated in the Appellate Collector's order, the relevant portion of which we reproduce hereunder : -

(3.) THE crucial issue arising for determination in the case is "whether the appellants' products P.V.A. compounded grades and calibonds (modified resins) which were non -excisable during the base year 1973 -74 and which were not included in the base clearance are eligible to the benefit of Notification No. 198/76 when these products became excisable under Tariff Item 15A (1) subsequently during the years 1977 -78 and 1978 -79".