1997 (2) TMI 246

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... er per : Jyoti Balasundaram, Member (J)]. The appellants herein are engaged in the manufacture of laminated safety glass of different thickness (i.e. 6.00 mm, 7.0 mm etc.) falling for classification under sub-heading 7004.80 of the CETA, 1985. The manufacturing process 6.00 mm thick laminated safety glass is as under : One sheet of polyvinyl butryl having thickness of 0.38 mm approx. is p .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ated safety glass on which the appellants had paid duty only to the tune of Rs. 31,99,940.61 while duty actually payable was Rs. 37,33,264.06 (therefore, differential duty demand is raised). The authorities below confirmed the demand, rejecting the contention of the appellants inter alia that a Circular dated 22-1-1985 issued by CBEC relating to sheet glass and the basis for determination dependin .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... tor, Central Excise, New Delhi in Order-in-Original No. 135/94, dated 26-8-1995 wherein the period involved was Dec., 1987 to July, 1992. He submits that since the Collector had applied the order to this period prior to issue thereof and dropped the proceedings and this order has been subsequently followed by the other Collector (Appeals), the same view should be followed and adopted in the presen .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X