1981 (2) TMI 229

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..... nd the submissions made during the personal hearing. 2. It has been contended that there was a Board s clarification in 1957 that water proof paper made from duty paid paper did not attract any further duty and was thus wholly exempt. The Notification No. 31/76 exempted water-proof paper. As against this argument it may be mentioned that with the re-structuring of the Tariff and the change from .....

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..... es. The case dealt with by the Board in that year is very similar to that of the appellant. The appellants had manufactured bituminised paper in this case also without any licence and had cleared the goods so manufactured without payment of duty and had, therefore, rendered themselves liable to penal action under Rule 173-Q and duty is also to be demanded under Rule 9(2). The other contention of t .....

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