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TMI Blog1984 (1) TMI 204X X X X Extracts X X X X X X X X Extracts X X X X ..... rder per : G. Sankaran]. - The captioned appeals were initially filed as Revision Applications before the Central Government which under Section 35-P of the Central Excises Salt Act, 1944, have come as transferred proceedings to this Tribunal for disposal as if they were appeals filed before it. 2. Since the issue involved in all the captioned appeals is the same, they are disposed of by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he view of the matter which we propose to take. 5. The appeals were heard on the 9th and 10th January, 1984. Shri Mehta, Counsel for the Appellants, drew our attention to this Tribunal s decision in the case of Ahmedabad Manufacturing and Calico Printing Co. Ltd., Bombay v. Collector of Central Excise, Bombay, reported in 1983 E.L.T. 2403 (CEGAT). He contended that the ratio of the said decisio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion was issued, epoxy resins did not fall within any of the categories of goods specified in the Table to the said Notification. What the appellants want is that the benefit of the Notification should be extended to their product even though, on the date the Notification was issued, their products were not falling within the scope of Serial No. 14 relating to tariff Item 15 A(1) CET of the aforesa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sable during the base period, but were excisable in the incentive period), the goods in the present cases were not excisable under 15A(1) CET during the base period but were nevertheless excisable under Item 68 CET. What we are really concerned with is the entire sweep and scope of Serial No. 14 of the Table annexed to Notification No. 198/76. Serial No. 14 reads as follows :- TABLE S. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ifferent in the base period and the incentive period would not, in our opinion, make any difference to the above position. Nor is a product to product linkage envisaged in the Notification. It only calls for a computation of the clearances of all goods which fell under 15A(1) CET as it stood during the base period and similarly a computation of the excess clearances for all the goods which fell un ..... X X X X Extracts X X X X X X X X Extracts X X X X
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