The plea of the assessee was that the cartons, the levy of duty on which was under challenge, had been manufactured before 28 2 1982 and were in stock on that date and the levy cannot attach to them merely because they were cleared after 28 2 1982.
These cartons had been exempted from payment of duty upto 27 2 1982 under Notification No.
However, the Finance Act of 1982 made these cartons eligible to duty under the Tariff Item 17 4 with effect from 28 2 1982.
The Tribunal accepted the companytention raised on behalf of the assessee and, following certain earlier judgments of the Tribunal, held that the pre budget stocks of cartons which were cleared after the introduction of the new budget would number be chargeable to excise duty.
These are appeals under Section 35L b of the Central Excises and Salt Act the Act from an order of the Customs, Excise and Gold Control Appellate Tribunal dated 30th July, 1986.
The Collector, Central Excise has preferred this appeal.105/80.
