TMI Blog1987 (8) TMI 85X X X X Extracts X X X X X X X X Extracts X X X X ..... shra, Advocates, for the appellant. Govind Das, Senior Advocate (Mrs. Sushma Suri and R.P. Srivastava, Advocates, with him), for the respondents. [Judgment per : Ranganath Misra, J.]. - This appeal under Section 35-L of the Central Excise and Salt Act, 1944 (hereafter referred to as the 'Act') is directed against the Appellate order of the Custom Excise 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er it would be seen that the paper which has been used for this purpose is only printed with the colour on one side. The experiment was performed in my office and it was seen that the paper was printed with colour on one side and the other side remained as it is after the flock material has been fixed to it. The appellants submitted that their appeal may 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... paper manufactured by the assessee would be eligible for the benefit of Notification No. 68/76. "The Central Government, therefore, in exercise of the powers vested in them under Section 36(2) of the Central Excise and Salt Act, 1944, purpose to set aside the order of the Appellate Collector of Central Excise, Bombay, or to pass such order as is deemed 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 appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ............................... 2. ......................................... 3. ........................................ 4. Following varities of paper, namely :- (i) .................................. (ii) Converted types of paper commonly known as imitation flint paper or leatherette paper or plastic coated paper, or by any other name, obtained 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 add ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of application of adhesive, coloured or otherwise to the surface of the base paper through a silk screen is printing of adhesive only and not one of imparting colour. The paper obtained immediately after printing with adhesive coloured or otherwise is not a finished product itself as in the case of papers envisaged in the notification." 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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