1999 (1) TMI 191

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... of the appellants. The Revenue filed this appeal against the Order-in-Appeal, dated 23-8-1993 passed by the Collector of Central Excise (Appeals), Bombay. 2. Brief facts of the case are that respondents, during the period from 2-2-1988 to 31-7-1988, cleared Gummed paper in Jumbo rolls classifiable under Chapter sub-heading 4817.10 without payment of duty. Show cause notice was issued to the r .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... o the resp- ondents. Therefore he upheld the order passed by the adjudicating authority. 4. Ld. DR appeared on behalf of the Revenue submits that the respondents are not entitled to the benefit of Notification No. 49/87-C.E., dated 1-3-1987 as the Gummed and adhesive paper are not covered under the Notification . 5. Heard ld. JDR and perused the appeal papers. 6. The adjudicating authority s .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X