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TMI Blog1985 (3) TMI 264X X X X Extracts X X X X X X X X Extracts X X X X ..... s to be heard and we call upon the department to present its case. Shri S.N. Khanna rises to argue in defence of the department s action. 2. The appeal by M/s. Bengal Paper Mill Ex. 400, dated 30-3-1981 directed against Order-in-Appeal No. 288 to 289 WB/1980, dated 15-9-1980 passed by the Appellate Collector of Central Excise, Calcutta. This order of the Appellate Collector was against the Asst. Collector of Central Excise, Asansol s Order No. 86-Paper/Paper Board/ASN/79 and No. 87-Paper/Paper Board/ ASN/79, both dated 22-9-1979. The orders of the Asst. Collector arose from 2 show cause notices dated 16-1-1978 and 16-1-1980 demanding duty said to have been short-levied on angle cut azure laid ivory shape envelope paper removed from their ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llegal since the classification of the angle cut azure laid ivory shade envelope paper had once previously been approved by the Assistant Collector and he cannot revise or alter it in this way. They submitted that angle cut azure laid Ivory shade envelope paper is a sort of printing and writing paper and can be used for printing and writing. Once the character of a paper is decided mere cutting into angle shape for the purpose of making envelopes cannot alter the character of the printing and writing paper. Most of the periods of the impugned demand were time-barred. The Appellate Collector did not deal with the issue of the revision of the classification list which the Assistant Collector made arbitrarily. The demand of duty on the paper b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... isrepresentation, the Asst. Collector should have imposed a penalty. Since he did not, we take it that he found no fraud. Therefore the time-limit of 6 months govern all these demands and all demands in excess of these 6 months are annulled. 7. The main dispute, however, is about assessment of the angle cut paper. The demands say that cutting amount to a treatment which would attract the paper. The Asst. Collector thought that the paper had been subjected to treatment. 8. The Bengal Paper reasoned that from the description of sub-item 17(2) CET it was evident that under this item the paper or the paper board which are subjected to various treatment of coating impregnating etc. are covered and not merely a cutting of a paper tentamoun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... For instance, kraft paper is a wrapping and packing paper made from unbleached sulphate pulp and used in wrapping and packing for its strength. Manilla paper is also a strong wrapping paper or labelling paper made from manilla hemp. It is tough durable and has good folding strength. On the other hand, bond paper is a writing paper, machine made, of good strength and durability; a ledger paper is white, buff and azure laid or wove writing paper, medium to heavy, strong, hard sized or tub sized, with good erasing qualities, used in business forms, stock, account and blank books. It is easy to see from this that envelope is made not just from writing paper but from non-writing papers like manilla and kraft paper. Of course, a paper must be suf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rinting and writing paper, we understand these to mean paper on which the writing and the printing that can be done on it will form reading matter of a type we encounter in books, pamphlets, newspaper, letters and so on. The reading matter may be serious or light or it may be the most arrant nonsense. It may even be unintelligible to the person who may receive it but it would still be printed matter or written matter and would satisfy the technology and science of writing and printing. An envelope can carry writing or printing on its face but there is nothing of reading matter for the receiver of the envelope : it is the contents enclosed in the envelope that he will subject to scrutiny to acquire information. It is this paper that contains ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cannot make any judgment on this part of the dispute. We read from the Asst. Collector s order that there was already a separate demand for payment of duty on wrapper paper used for packing. Let the concerned people pursue the case, and not mix it up with this, M/s. Bengal Paper Mill complain that the Asst. Collector should not have revised the classification list arbitrarily after approving it himself. To be sure the Asst. Collector should not do such a thing arbitrarily. But from what we can see of these proceedings, demand notices were issued for duty thought to have been short-levied. There is nothing illegal or wrongful about them. Or do M/s. Bengal Paper Mill think the Asst. Collector must never modify or change a classification list ..... X X X X Extracts X X X X X X X X Extracts X X X X
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