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TMI Blog1987 (8) TMI 85X X X X Extracts X X X X X X X X Extracts X X X X ..... e and Gold (Control) Appellate Tribunal. The appellant buys white paper from the market on which duty has already been paid and manufactures flock paper out of it. According to the appellant, it is registered as a Small Scale Industry with the Directorate of Industry, Government of Maharashtra and employs nine workers in all. The process of conversion of paper into flock paper is said to be as follows :- "Solution of P.V.A. Emulsion thickened with c.m.c. and coloured with dyes is applied on one side of paper manually with the help of hand-made screen; then flock is sprinkled by hand with the help of man-made sheeves. Thereafter paper is put on dryers for drying and finally when the paper is dried extra flock is removed manually by tapping ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be decided without a personal hearing as any delay in personal hearing would cause them a great hardship and that they being a small scale manufactures their activities have come to virtual halt because of this order of the Assistant Collector. I have gone through the appeal petition and I find that the Assistant Collector has agreed that one side of the paper is coloured by printing with colour, but since the flocking material had been stuck to this paper, the Assistant Collector has held it to be flock paper and demanded the duty on it. The wording of the Notification No. 68/76 as amended under Serial No. 3A(ii) clearly show that as long as the one side of the paper has been printed with the colour whatever other process is undertaken o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed fit after consideration of the assessee .............." 4. The appellant showed cause and with the change in the scheme of the Act, the matter came before the Tribunal for disposal. Before the Tribunal, on behalf of the appellant, two contentions were raised: firstly, the Collector was right in holding that the benefit of the Central Government Notification was available to the appellant and secondly the proceeding was barred by limitation. The Tribunal found, with reference to the opinion indicated in the show cause notice, as follows : "The Government of India was wrong to speak of ink as inevitably linked up with a printing process. This is only the character printing or word printing. But printing is not only word printing; i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned by one side of paper being subjected to printing of colour, with or without design, irrespective of the fact whether or not such paper is subsequently varnished or glazed by chemicals or embossed, and falling under sub-Item (2) of the aforesaid Item No. 17. Nil If it is proved to the satisfaction of proper officer that the appropriate duty of excise or additional duty leviable under Section 2A of the Indian Tariff Act, 1934, (32 of 1934), as the case may be, has already been paid in respect of the paper used in their manufacture. (iii)......................................................................................." (underlining by us) & ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation." 7. The learned counsel for the appellant produced a sheet of flocked paper in court during hearing of the appeal. We carried the experiment as indicated in the order of the Appellate Collector and found that the adhesive and flocking material got washed out and what remained was the base paper coloured on one side and white on the other. This is exactly what the Appellate Collector had found. 8. The Tribunal rightly indicated that printing did not require ink and many other processes would also be covered by the term printing. The appellant has been pleading from the very beginning that the process carried on by it consists of a colour printing on one side of the paper. The Tribunal has recorded a finding that the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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