TMI Blog1977 (10) TMI 108X X X X Extracts X X X X X X X X Extracts X X X X ..... relates to a refund claim of the appellants in respect of Bituminised Water Proof Paper while Appeal No. 618-C.E./Appl/77 relates to Bituminised Water Proof Paper and set off of duty claimed by the appellants under Notification No. 67/76, dated 16-3-1976. With regard to the first disputed point about the Bituminised Water Proof Paper, the contention of the Assistant Collector is that this paper sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... its outer surface. The view that the subject paper is not coated paper is further strengthened by Notification No. 184/76-C.E., dated the 27th May, 1976, in which exemption has been granted to bituminised water proof paper, which is obtained by bonding a layer of paper or paper board and another layer of paper or paper board by bitumen. The appellants bond two layers of kraft paper with bitumen wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... E., dated 1-3-1973 and 67/76, dated 16-3-1976 and both should have been considered on merits. If the proof of payment of duty was not furnished, Assistant Collector should have directed them to submit the same now and establish the identity of the goods by co-relating them with the Gate Passes issued. The directions to submit a fresh refund claim is, therefore, not in order. 3. In view of the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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