2000 (12) TMI 393

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..... ram, Member (J)]. The issue in dispute in the above appeal relates to the excisability and consequent duty liability of Bitumenised kraft paper. The period in dispute is March to June 1976. 2. The brief facts of the case are that the appellants herein purchase duty paid kraft paper classifiable under TI 17(2) of the Schedule to the erstwhile Central Excise Tariff and then bitumenised the sa .....

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..... find that the issue is no longer res integra, having been settled in favour of the Revenue by the decision of the Apex Court in the case of Union of India v. Babubhai Nylchand Mehta reported in 1991 (51) E.L.T. 182 (S.C.) wherein the Supreme Court reversed the decision of the Hon ble Bombay High Court reported in 1988 (33) E.L.T. 292 (Bom.) wherein the Bombay High Court held that bitumenised kraft .....

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