1981 (2) TMI 229

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..... taramani, Appellate Collector]. - I have gone through the appeal petition, the case records and 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 .....

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..... such paper was made dutiable w.e.f. 16-3-1976 when duty was changed from specific rates to adv. rates. 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 .....

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