TMI Blog1990 (5) TMI 119X X X X Extracts X X X X X X X X Extracts X X X X ..... .S. Venkataramani]. - These appeals are directed against the order dated nil passed by the Collector of Central Excise (Appeals), New Delhi upholding the order of Asstt. Collector of Central Excise, Ghaziabad-II dated 14-1-1982 and 26-10-1981. The appellants claimed refund on Central excise duty paid on bituminised craft paper on the ground that the Madras High Court in the case of Kwality Coat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. The learned D.R., Shri Chakraborty, however, urged that the department s case is fully covered by the 5-Member Bench decision of the Tribunal in the case of Guardian Plasticote v. Collector of Central Excise, Calcutta reported in 1986 (24) E.L.T. 542 (Tribunal) wherein the Tribunal after detailed consideration of the issue had concluded that bituminised paper is a distinct commercially marke ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cter, use and name, whether be it the result of one process or several processes, manufacture takes place and liability to duty is attracted. The Tribunal had observed that the proper question would be whether by reason of the said process, another distinctive product having a distinctive name, character and use had emerged and that if this question is answered in the affirmative, the process ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uminised waterproof paper. The Tribunal had thereafter concluded that judged by the ratio of the decision laid down by the Supreme Court in the Empire Industries case, the process of bituminisation of kraft paper would also amount to manufacture of a new excisable commodity i.e. bituminised paper, the process of bituminisation being carried out in order to impart additional qualities such as stren ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
