PAPERS LTD Vs. COLLECTOR OF CENTRAL EXCISE

JUDGEMENT

(1.) THIS appeal is against the order of Collector of Central Excise (Appeals), Madras, dated 25-5-1988.

(2.) The brief facts are that the appellants who were registered with the D.G.T. D. were availing of the benefit of Notification 175/86 dated 1-3-1986 as they satisfied the criterion laid down in proviso 4(b) of the said Notification. After the amendment of this notification by Notification 244/87 the eligibility criterion under proviso 4(b) was modified and as per the new eligibility criterion the appellants no longer fall within the purview of proviso 4(b) of the said notification. The said proviso after the amending notification for the purpose of eligibility to the benefit of notification is reproduced :

(3.) SHRI K.K. Bhatia, the learned S.D.R. appearing for the Department adopted the reasoning of the Collector (Appeals) and pleaded that the appellants had no case.