Suhas Chandra Sen, J. - (1.) During the period between August, 1961 and May, 1968 a dispute arose about the classification of M.G. Poster Paper manufactured by the petitioner, the Central Excise authorities claimed that the M.G. Poster Paper was assessable to duty under Tariff Item 17(4) as packing wrapping paper whereas the contention of the petitioner company was that the M.G. Poster Paper should be assessed to duty under tariff Item 17(3) as printing/writing paper. The Central Excise authorities collected duties on the goods manufactured by it under tariff Item 17(4) and such duties were paid by the petitioner under protest.
(2.) The petitioner company preferred appeals to the appellate authorities. The appellate proceedings contained for a long time. The matters went upto the Supreme Court. The Supreme Court remanded the cases back to the Collector for deciding afresh on 3rd May 1968. The Appellate Collectoi of Cciucal Excise decided 32 appeals pending before him for different periods and against different orders by an order dated 30th November, 1973 jn favour of the petitioner company. These appellate orders of the Appellate Collector was reviewed by the Government of India and by an order dated 30th September, 1976 the Government of India directing the Appellate Collector to decide the matters afresh after setting aside the order dated 30th November, 1973.
(3.) The Appellate Collector once again heard the appeals and by two several orders dated 9-6-1980 and 10-7-1980 disposed of all the appeals and held that M.G. Poster Paper should be classified as printing/writing paper and not as packing/wrapping papers. The Appellate Collector directed the Excise Department to grant consequential reliefs to the petitioner in both the aforesaid orders.;