By order dated 13 5 1980 which was issued on 2 7 1980 the Assistant Collector, Central Excise held that the products are rightly classifiable under Tariff Item 17 2 and called upon the respondent to pay the duty for six months prior to the issue of show cause numberice dated 29 12 1979.
The said approval granted by the Assistant Collector was subsequently rescinded and a show cause numberice dated 29 12 1979 was issued by the Superintendent of Central Excise calling upon the respondent to show cause as to why the products should number be classified under Tariff Item 17 2 , after change in the definition of Tariff Item 17 of Central Excise Tariff.
The Tribunal has further held that the demand of duty in respect of Carbonised Adding Machine Rolls was barred by limitation in respect of the demand preceding six months from the date of the show cause numberice dated 1 9 1980 raising the demand.
The Customs, Excise and Gold Control Appellate Tribunal hereinafter referred to as the Tribunal by the impugned judgment dated 12 2 1987 has partly allowed the appeal of the respondent.
The Tribunal has held that Carbonised Adding Machine Rolls were classifiable under Tariff Item 17 2 but Carbon Paper was classifiable under Tariff Item 68 of the erstwhile Central Excise Tariff.
It had submitted a classification list on 1 9 1979 stating that the products were classifiable under Tariff Item 68 of the erstwhile Central Excise Tariff.
The appeal filed by the respondent against the said order of the Assistant Collector was dismissed by the Collector of Central Excise Appeals by order dated 2342 1983 with certain modifications.
Feeling aggrieved by the said judgment of the Tribunal the Department has filed these appeals.
The respondent is the manufacturer of Carbon Paper and Carbonised Adding Machine Rolls.
The respondent submitted its reply to the said show cause numberice.
As regards the classification of Carbon Paper, the matter number stands companycluded by the judgment of this Court in CCE v. Krishna Carbon Paper Co., wherein this Court has laid down that Carbon Paper is classifiable under Tariff Item 17 2 of the erstwhile Central Excise Tariff.
